Consider the borrowing rates for Parties A and B. A wants to finance a $100,000,000 project at a fixed rate. B wants to finance a $100,000,000 project at a floating rate. Both firms want the same maturity, 5 years. A swap bank and quote 8.7%9% to A and B. a. Calculate the quality spread differential (QSD). b. Use a graph to show mutually beneficial interest rate swap between A and the swap bank, as well as one between B and the swap bank. Explain the actual interest rate that A and B faces, respectively, by entering an interest rate swap. c. Calculate annual profit made by the swap bank and the annual cost savings for A and B, respectively