If the fixed rate on a new par value two-year swap were at \(3 \%\), how much would a swap dealer pay or charge to assume an existing fixed-payer's position on a \(3.5 \% /\) LIBOR generic swap with two years left to maturity and notional principal of \(\$ 20\) million? How much would the dealer pay or charge if the fixed rate on a new par value two-year swap were at \(4 \%\) ?