21. Lopez will most likely achieve the pension plan’s equity reallocation objective by entering into an equity swap whereby WMTC receives a return on:

A. $320 million of the S&P 500 Index and pays a return on $320 million of WMTC common stock.

B. $280 million of the S&P 500 Index and pays a return on $280 million of WMTC common stock.

C. $280 million of WMTC common stock and pays a return on $280 million of the S&P 500 Index.