First Duration, a securities dealer, has a leverage-adjusted duration gap of 1.21 years, $60 million in assets, 7 percent equity to assets ratio, and market rates are 8 percent. What is the impact on the dealer's market value of equity per $100 of assets if the change in all interest rates is an increase of 0.5 percent? [i.e., "delta" R = 0.5 percent]

A. +$336 111

B. $0.605

C.$336 111

D.+$0.605