A bank has assets $10 million, liabilities $8 million, and stockholder's equity $2 million. DA=10.5 and DL=5.5. The bank wishes to hedge the balance sheet with T-bond futures with current price $90,000 and duration 9.5 years. What position should this bank take on the futures to establish macro-hedge and how many contracts are necessary if interest rate increase is expected? Sell 67 contracts Buy 71 contracts Buy 94 contracts Sell 76 contracts