A barrel of West Texas Intermediate crude oil currently trades for $70 in the spot market. A contract to deliver 1000 barrels of oil 6 months from today currently trades at a forward price of $82 per barrel. It will cost $10 per barrel to store oil for 6 months, payable at the end of the storage period. You have access to risk-free borrowing and lending at a 3% interest rate.

Find a set of transactions today that cost nothing today but will generate a guaranteed positive cash flow six months from today.