3. Consider the following accounts of the Second National Bank. Assets $mn Liabilities Smn Rate-sensitive assets Rate-sensitive Deposits (Duration 3 years) 50 30 (Duration 2 years) Fixed Rate Assets Fixed rate Deposits (Duration 3 years) Share Capital 100 90 (Duration 2 years) 30 a. If the interest rate rises by 5%, what is the impact Analysis? b. What is the impact according to Duration Analysis? on the Bank according to GAP