IBM needs to raise USS $$1$ billion and is trying to decide between, a three$-$year, zero$-$coupon domestic US dollar bond issue and a zero$-$coupon Eurobond issue. the US bond can be issues with underwriting and other expenses totalling $0\mathrm{.}78$ percent of the issue size and at maturity it pays $1,046$ million USD $.$ The Eurobond would cost only $0\mathrm{.}45$ percent to issue, but it pays at maturity $1,058$ USD. Assuming all else is equal, which is the least expensive issue for IBM?