4.The following financial data (Balance Sheet) applies to ABC Bank Ltd Interest Bearing Assets Matched Rate Sensitive $40 Fixed Rate $40 Interest Bearing Funds Sources Matched $15 Rate Sensitive $35 Fixed Rate $25 Fixed Rate$20 $15 (8.5%) (8.7%) (9.7%) (7.2%) (8590) (9.5%) (1 1%) S95 S95 a)Calculate the gap and gap ratio. [S5, 1.14286 b)Estimate annual pre-tax profit. [S0.005] c) Recalculate profits assuming there is a downward shift in the yield curve of 300 basis points with no gap management. [-$0.145] d)What active gap management strategy would be indicated if the decrease in interest rates was anticipated