A financial institution has the following balance sheet structure: The loan has a one-year maturity and a fixed-rate coupon of 10 per cent. The certificate of deposit has a five-year maturity and a 7 per cent fixed rate of interest. The Fl expects no additional asset growth. If at the end of year 1 market interest rates have decreased 200 basis points ( 2 per cent), what will be the net interest income for the second year? Is the change in NII caused by reinvestment risk or refinancing risk