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 ten-year loan if all market interest rates increase by 2 percent?

A) $40.000 million.
B) $44.916 million.
C) $37.830 million.
D) $42.356 million.
E) $35.827 million.