Suppose you are a municipal finance director for a large metropolitan city. Based on your asset-liability analysis, you determine that your rate-sensitive assets are equivalent to a one-year LIBOR deposit and your rate-sensitive liabilities are equivalent to a 10-year LIBOR deposit. Also, the assets earn the fully taxable interest rate, whereas the liabilities are all tax exempt. At the moment, based on differences in interest rates, you expect to lose about 1 percent. That is, the assets will earn about 1 percent below the liabilities. How might interest rate swaps assist in lowering the interest rate risk and decrease the expected losses?