$(5$ points$)$ Consider the borrowing rates for Parties A and B$.$ A wants to finance a $$100,000,000$ project at an annual fixed rate. B wants to finance a $$100,000,000$ project at an annual floating rate. Both firms want the same maturity of five years.

$\backslash$table$[[$Firm$,$Fixed Rate,Floating Rate$],[$A$,$$$10\mathrm{.}3\%,$Prime $+1\%$