Consider a pension fund with $$20$ million in assets and projected liabilities of $$5,$$$10,$ and $$15$ million over the next three years. Assuming the yield curve is flat at $5\%,$ what is the estimated percent change in the fund's liabilities if the yield changes by $100$ basis points?

$2\mathrm{.}10\%$

$2\mathrm{.}00\%$

$2\mathrm{.}20\%$

$2\mathrm{.}30\%$