    $ 7.0 million, which will result in an expected allowance for loan losses to total loan coverage ratio between 1.15 % and 1.25 % on January 1, 2023. Approximately 20 % to 25 % of this increase is related to the migration of purchased loans into the portfolio assessed by the CECL calculation.  ChoiceOne will also record a liability for expected credit losses on unfunded loans and other commitments of between