Two Financial institutions (FI) are being examined by regulators to determine the interest rate sensitivity of their balance sheets. FI A has assets composed solely of a 12-year $2 million loan with a coupon rate of 10% and yield of 12 percent. The loan is financed with a 12-year $2 million CD with a coupon rate of 8 and yield of 10 percent. FI B has assets composed solely of a 10-year, 15 percent zero-coupon bond with a maturity (principal) value of $2 million. The bond is financed with a 10-year, 8.5 percent coupon $2,000,000 face value CD with a yield to maturity of 10 percent. Loans pay interest semi-annually and the CDs pay interest annually, with principal due at maturity. If market interest rates decrease 2 percent (200 basis points), how do the market values of the assets and liabilities of each FI change? That is, what will be the net effect on the market value of the equity for each FI?