A bank has entered into an FRA under which it guarantees a borrower an interest rate of $4\mathrm{.}45\%$ on a notional amount of $$60$M$.$ At the beginning of this quarter the borrower sold a promissory note that yielded $4\mathrm{.}11\%.$ Calculate how much the borrower will remit to or receive from the bank at the end of the quarter.

A$.$ The borrower has bought an FRA and will remit $$68,000$ to the bank.

B$.$ The borrower has sold an FRA and will receive $$68,000$ from the bank.

C$.$ The borrower has bought an FRA and will remit $$51,000$ to the bank.

D$.$ The borrower has sold an FRA and will receive $$51,000$ from the bank.