Citigroup earnings are due Tuesday morning, and they’re expected to show a 28% decline in quarterly earnings from a year ago as lower interest rates crimp profits and the bank continues to work through an expensive turnaround plan overseen by Chief Executive Jane Fraser and her new leadership team. Analysts polled by FactSet expect the bank, the fourth-largest in the U.S. by assets, to report net income of $2.55 billion, down from $3.55 billion a year ago. Investors will listen to Citi’s earnings call on Tuesday for updates on the lender’s regulatory problems.