Use duration gap analysis to determine if there is interest rate risk in the following transaction: A bank obtains $$25,000$ in funds from a customer who makes a deposit with a five year maturity that pays $5$ percent annual interest compounded daily. All interest and principal are paid at the end of five years. Simultaneously, the bank makes a $$25,000$ loan to an individual to buy a car. The loan is at a fixed rate of $12$ percent annual interest but is fully amortized with $60$ monthly payments, such that the borrower pays the same dollar amount $($principal plus interest$)$ each month