Off-balance-sheet (OBS) items are contingent assets and liabilities that may affect the future status of a financial institution's balance sheet. Please mark the only INCORRECT statement about off-balance-sheet items.

	a.	In order to boost profitability, banks should expand OBS items because they can increase total operating income
	b.	Options, stand-by letters of credit, and revolving lines of credit are good examples of OBS items
	c.	Swaps are the largest off-balance-sheet item of the consolidated banking system
	d.	Because they are off-balance-sheet, OBS items do not affect a bank's net income