Company A has a liability of $100 million due in 5 years. The company's only asset is $70 million cash. Assume a flat term structure at 10%. Bond A is a 3-year coupon bond with a face value of $100, selling for $93.783; coupons are paid annually. Bond B is a perpetuity with an initial cash flow of $5 in one year's time, with cash flows growing thereafter at 2% per year. To manage its interest rate risk exposure, Company A proposes creating a portfolio of bonds A and B such that the following conditions are met: The current values of the bond portfolio and the company's liability are the same. The change in the value of the bond portfolio in response to a small, parallel shift in the term structure matches the change in the value of the company's liability. How many units of Bond A and B must the company purchase today? Briefly explain why this strategy is not static, i.e. why the number of units of each bond will need to change over time.