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Firm B pays a fixed interest rate of 8.05% to its bondholders, while firm 5 pays its bondholder a floating rate of LIBOR plus 100 basis points. The two firms engage in an interest rate swap transaction that results in just the reverse: firm B pays floating (LIBOR minus 20 basis points) and firm S pays fixed (8.05\%). With the swap, the net borrowing rate for firm B is A) Libor +20Ob B) Libor - 20Ob C) Libor +80bp D) Libor - 80bp