5. SF Corporation has a mortgage-back security that is traded in an open market. Due to recent poor market performance (characterized by widen bid-ask spread and low trading volume), SF believes the market price used as the securitys fair value is no longer reliable. SF therefore changed the valuation approach to income approach and applied inputs such as the future cash flow estimated internally. Determine the appropriate classification in the fair value hierarchy for the security and provide support for your conclusion. (5pts)