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For the Texas Ratio calculation, a bank's available capital is the sum total of its equity capital and its loan loss reserves. Equity capital is essentially the book value of the bank -- its total assets minus its liabilities.
First, since this is a ratio problem, we know that 7x + 2x = 90 , so now, let's first solve for x: $$ 9x = 90 \\ x = \frac{90}{9} = 10 $$. Now, the smaller angle is the 2x which is 2(10) = 20 degrees. Answer: 20 degrees.