Determine the income gap of a bank with the following assets: reserves ($6 million), short term securities ($8 million), commercial loans maturing in less than 1 year ($20 million), commercial loans maturing in more than 5 years ($30 million); and the following liabilities: federal funds ($9 million), short term borrowings ($10 million), long term borrowings ($7 million), and CDs maturing in more than 2 years ($4 million).