A finance company has $20 million of loans with a fixed rate of 6%. The loans are financed with $20 million in CDs at a variable rate of LIBOR plus 2.5%. What is the risk exposure of the finance company?

A. If LIBOR goes above 3.5%

B. If LIBOR goes under 3.5%

C. If LIBOR goes above 8.5%

D. If LIBOR goes under 8.5%