A Borrower Who Hedges by Selling BAB Futures Contracts

A borrower who hedges by selling BAB futures contracts:

A) is trying to eliminate exchange rate risk
B) will profit if the futures contracts increase in value
C) will profit from a decrease in market yields
D) is managing interest rate risk in the money market by locking-in a forward rate
E) is trying to avoid the potential upside of a future physical transaction.