A) Last year you signed a five-year Interest Rate Swap paying Fixed rate at 5%. Of course, you receive LIBOR flat. You do not need the swap anymore, so you would like to close it. Would you pay or receive, and how much to close the swap? Current Swap Rates are Five-year Swap Quote | 6% | Four-year Swap Quote | 7% Three-year Swap Quote | 8% i) What is the value of the variable-rate side of the swap (the sign indicates whether you have an asset (+) or liability (-)? ii) What is the value of the fixed-rate side of the swap (the sign indicates whether you have an asset (+) or liability (-)? iii) What is the value of the swap for you