A commercial bank has $250 million of floating-rate loans yielding the SOFR plus 2%. These loans are financed with $250 million of fixed-rate deposits costing 4%. A savings bank has $250 million of mortgages with a fixed rate of 6%. These mortgages are financed with $250 million in CDs with a variable rate of SOFR plus 3%. What is the risk exposure of the commercial bank?

		SOFR falling below 2.0%
		SOFR going above 2.0%
		SOFR falling below 3.0%
		SOFR going above 3.0%