Which of the following is true? A. Reinvestment risk is the risk that the returns on funds to be reinvested will fall below the cost of the funds. B. Refinancing risk the risk that the cost of rolling over or reborrowing funds will rise above the returns being earned on asset investments C. When projecting an increase in interest rates, maintaining a positive repricing gap will increase net interest income. D. When projecting a decrease in interest rates, maintaining a negative repricing gap will increase net interest income E. All of the above