Which of the followings is LEAST likely to be an interest rate risk management strategy?

. A firm uses interest-rate swaps.

b. A fund manager chooses equity investment options based on capital gains rather than dividend receipts.

c. A firm matches the size and maturity of cash inflows and outflows.

d. A firm raises debt funds from a range of different sources.

e. When a firm expects a fall in interest rates in three months, it buys government bond futures.