A \(\$ 100\) million interest rate swap has a remaining life of 10 months. Under the terms of the swap, 6-month LIBOR is exchanged for \(7 \%\) per annum (compounded semiannually). The average of the bid-offer rate being exchanged for 6-month LIBOR in swaps of all maturities is currently \(5 \%\) per annum with continuous compounding. The 6 -month LIBOR rate was \(4.6 \%\) per annum 2 months ago. What is the current value of the swap to the party paying floating? What is its value to the party paying fixed?