Assume that the interest rate on a federally insured deposit declines from 15 percent per annum to 10 percent. If an individual holding a U.S. Treasury bill worth $2,500 plans to sell it after this drop in interest rate, he would realize (approximately) a:
a. capital loss worth $100.
b. capital gain worth $99.
c. capital gain worth $100.
d. capital loss worth $99.