Consider a U.S. commercial bank that wishes to make a two-year, fixed-rate loan in Australia denominated in Australian dollars. The U.S. bank will fund the loan by issuing two-year CDs in the U.S. Why would the U.S. bank wish to enter into a currency swap? The bank faces the risk that:
A) the Australian dollar increases in value against the U.S. dollar. B) interest rates in Australia decline. C) the Australian dollar decreases in value against the U.S. dollar.