Indicate the answer choice that best completes the statement or answers the question.

United Financial Corporation is a large, well$-$known company with an excellent credit rating. Its financial managers project that United Financial will need to obtain some short$-$term financing in the near future. These same managers believe that interest rates on short$-$term loans from banks are currently undesirably high. What is one financing option that these financial managers might find attractive?

a$.$ issue T$-$bills

b$.$ issue commercial paper

c$.$ sell some additional bonds

d$.$ establish a revolving credit arrangement with its banker