21. If a company that had a fixed-rate liability wanted to achieve a floating-rate cost of funds through a swap, it would pay a: A. fixed rate to the counterparty and receive a floating rate in return from the counterparty. B. floating rate to the counterparty and pay a floating rate to the fixed-rate lender. C. floating rate to the counterparty and pay a fixed rate to the fixed-rate lender. D. floating rate to the counterparty and receive a fixed rate in return from the counterparty.

why d is not correct???