23-95 If Allright Wanted to Hedge the Balance Sheet Position,what

23-95 If Allright wanted to hedge the balance sheet position,what is the interest rate risk exposure and what hedge would be appropriate?

A) The balance sheet position is exposed to interest rate increases; use a short hedge.
B) The balance sheet position is exposed to interest rate increases; use a long hedge.
C) The balance sheet position is exposed to interest rate decreases; use a long hedge.
D) The balance sheet position is exposed to interest rate decreases; use a short hedge.
E) There is no interest rate risk exposure.