An insurance company has assets with duration D_A = 1.5 years, and liabilities with duration D_L= 2.80 years, and leverage (k) of 90%. Assets are $500,000. According to the duration gap model, what size interest rate change (DR) would make the institution insolvent? Current rates are 3%?

A. -10.10%

B. +10.10%

C. +7.10%

D. -7.10%