An FI issues $100M of liabilities of 2-year maturity to finance a project (assets) of $100M of 1-year maturity. Suppose at year 0, the cost of funds (liability) is 9%, and the return on the project is 10% per year. What's the FI's profit during year 1? What happens if the interest rate decreases to 8% in the second year? (the return of a future project decreases to 8%)