A US firm needing to borrow $$200$ million short term faces the following market information.

The Spot rate for Swiss Francs is $$\mathrm{.}4968/$SF$,$ or SF$2\mathrm{.}0161/$$

The Forward Rate for Swiss Francs is $$\mathrm{.}5024/$SF$,$ or SF$1\mathrm{.}9889/$$

Swiss short$-$term rate is $7\%$

US short term rate is $9\mathrm{.}90\%$

$$ In which market should it borrow and why?

$$ What is the strategy?