The Following Is the Balance Sheet of Victoria Bank

The following is the balance sheet of Victoria Bank. The average maturity of demand deposits is estimated at 2 years. What is the repricing gap if a 3-year maturity gap is used? Ignore runoffs.

A) $21 million.
B) $44 million.
C) -$80 million.
D) -$60 million.
E) -$120 million.