Nearby Bank has the following balance sheet (in millions): Cash 5-year Treasury notes 30-year mortgages Total assets Assets Liabilities and Equity $ 60 Demand deposits $140 60 200 1-year certificates of deposit Equity 160 20 $320 Total liabilities and equity $320 What is the maturity gap for Nearby Bank? Is Nearby Bank more exposed to an increase or a decrease in interest rates? Explain why.