The SAS data set BANKS is listed below: BANKS name rate FirstCapital 0.0718 DirectBank 0.0721 VirtualDirect 0.0728 The following SAS program is submitted: data newbank; do year = 1 to 3; set banks; capital + 5000; end; run; Which one of the following represents how many observations and variables will exist in the SAS data set NEWBANK? A. 0 observations and 0 variables B. 1 observations and 4 variables C. 3 observations and 3 variables D. 9 observations and 2 variables