90 days ago, a mutual fund entered into a one-year currency swap by agreeing to swap US dollars for euros at the fixed rates. The annualised fixed rate in dollars and euros are 7.77% and 6.94%, respectively. The exchange rate at the start of the swap was $0.68. The new exchange rate today is $0.65. Assume that the notional dollar amount is $65,000,000. The payments are made semi-annually based on the assumption of 30 days per month and 360 days in a year. The adjustment Current LIBOR and Euribor rates are shown below.

Term	LIBOR (%)	Euribor
90 days	7.1	5.5
270 days	7.4	6.0

Determine the market value of the swap today from the mutual fund's perspective, which pays dollars and receives euros.