Strength of MSAccess 2007.

Question

Hi,
I have a few questions. First of all, what's the flexibility and strength of MSAccess 2007 and how much data and transactions can it support?

Second, I would like to know whether it's optimum to use MSAccess 2007 as database for a small banking system, provided it's a real life application and not a demo/tutorial one. The system will have approximately 250-300 customers per year and their daily transactions for the whole year that'll count upto 1,10,000.
If MSAccess isn't optimum then which light version DBMS can I use? How about MySQL or something else?

Third, is there any light version for MSSQL server that fits into my scenario, for almost all the MSSQL versions I
have seen are developer/enterprise editions?

Regards
Priyamtheone