What is a swap contract? (Choose the correct answer from the list below.) O An agreement to exchange goods or services directly for each other without the use of money. O A contractual agreement that gives the holder the right, but not the obligation, to buy or sell the underlying asset at a specified price in a specified period of time. An agreement by two counterparties to exchange cash flows over a specified period of time. O An agreement to purchase a security and to sell it back on a future date at a specified price