Norton is a AAA rated firm that can borrow at a fixed rate of $8\%$ or at a variable rate of Libor $+120$ BP$.$ Kramden is a AA rated firm that can borrow fixed at $9\%$ or variable at Libor $+270$ BP$.$ Norton will do a swap if you can save them $20$ basis points on either variable or fixed. Kramden will go for it if you can save them as little as $10$ basis points on either. Using a notional principal amount of $$25$ million, design the needed swaps if you are a UBS banker and show UBS$$s profit in dollars