Hadbucks National Bank Current Balance Sheet Appears Below

Hadbucks National Bank current balance sheet appears below. All assets and liabilities are currently priced at par and pay interest annually. What is market value of the one-year bond if all market interest rates increase by 2 percent?

A) $60.000 million.
B) $60.566 million.
C) $59.444 million.
D) $58.899 million.
E) $61.142 million.