The following entries (in millions of dollars) are from the balance sheet of Rivendell National Bank (RNB): U.S. Treasury bills Demand deposits Mortgage-backed securities Loans from other banks C&I loans Discount loans NOW accounts Savings accounts Reserve deposits with Federal Reserve Cash items in the process of collection Municipal bonds Bank building $20 $49 $27 $8 $53 $7 $41 $14 $10 $8 $5 $5 If RNB's assets have an average duration of four years and its liabilities have an average duration of three years, what is RNB's duration gap? Duration gap =