Jan Jurgen, CFA charterholder, recently ac

问题：

Jan Jurgen, CFA charterholder, recently accepted a position in the Treasury area of a conservatively managed commercial bank. Jurgen intends to suggest the use of plain-vanilla interest rate swaps at today’s Asset & Liability Management Committee meeting. Jurgen is least correct to argue that the use of interest rate swaps will:()

A. reduce the exposure from the mismatch between floating rate assets and fixed rate liabilities. 

B. create arbitrage profits by exploiting market inefficiencies. 

C. allow more flexibility in packaging cash flows.