\begin{tabular}{|l|l|l|} \hline Assetand Liabilityltems & Avg. Duration(yts) & \$Amount \\ \hline Cash & 0.00 & $10.00 \\ \hline Municipal Bonds & 10.00 & $55.00 \\ \hline Business Loans & 5.00 & $300.00 \\ \hline Consumer Loans & 7.00 & $250.00 \\ \hline Deposits & 3.00 & $500.00 \\ \hline Non-deposit Borrowings & 1.50 & $85.00 \\ \hline Equify & & $30.00 \\ \hline \end{tabular} a) What is the duration gap? b) What size interest rate change would make the institution insolvent if rates are currently 7%