a financial institution's swap agreement with $11$ months remaining involves receiving quarterly payments at a fixed rate of $2,8\%$ per annum and paying the SOFR three$-$month reference rate on a $$100$ million notional principal. Given the continuously compounded risk$-$free rates derived from SOFR for $2,58$ and $11$ months $(2,6\%$; $2,9\%$; $3,2\%$; and $3,5\%$ respectively$)$ and $2,3\%$ rate for the past $1$ month what is the estimated value of this swap?