Its academic view that can be changed.But here options were separate as assets and the liability,the two others could be rejected in one look.But as the remaining two options were liability and assets,one must have opted for the assets because these are the debt assets where banks entire purpose in dealings those assets solely dependent.Such debt assets come in banks in deposit form from customers.In this case,opting liability is not appropriate.Moreover, after banks regarding deposits their assets then the account is debted and the creditors accounts are credited.At this initial stage liability has nothing to do with the banks' prime idea of making profit.No I dont work in bank.M