Sparkle Savings Association has interest-sensitive assets of $300 million, interest-sensitive liabilities of $350 million, and total assets of $500 million. Which of the following statements is true? (Hint: Calculate the interest sensitive gap first)

A) None of the statements are true

B) There will be a gain in net interest income if the market interest rates are rising

C) There will be a gain in net interest income if the market interest rates are falling

D) There will be a loss in net interest income if the market interest rates are falling