In 180 days, a treasurer will issue commercial paper with a face value of $10 million and a maturity of 180 days. If the commercial paper were issued right away, it would have a market value of $9,417,645. The treasurer should hedge its interest rate risk by:

a.

Selling 9.5611 Eurodollar futures contracts

b.

Buying 9.5611 Eurodollar futures contracts

c.

Selling 19.1221 Eurodollar futures contracts