Assume you manage a portfolio of debt (liabilities). Which one of the following actions is most likely to have a similar impact on the duration of the portfolio, as buying futures?

	A.	Issuing ten year bonds and buying-back commercial paper.
	B.	Issuing five year bonds and buying-back commercial paper.
	C.	Receiving fixed and paying floating in an interest rate swap.
	D.	Paying fixed and receiving floating in an interest rate swap.