XYZ company has its top investment grade rating desires to issue $2-$year FRNs$.$ It can issue $3$ and $6-$month FRNs at L $+\mathrm{.}75\%.$ ABC company has a speculative rating. Also desires to issue $2-$year FRNs$.$ It finds it can issue FRNs at $(6-$month L $+1\mathrm{.}05\%$ or at $3-$month L $+1\mathrm{.}00\%.$ Now, let us assume that the principal is $$30$ Million. Determine the QSD and set up a floating$-$for$-$floating rate swap where the swap bank receives $\mathrm{.}135$ percent and the two counterparties share the remaining savings equally.