ABC Inc entered into a 5 year interest rate swap two years ago. Under the five-year swap, ABC agreed to be the payer of the fixed rate of 6.5% on a nottional amount of 100,000 each year for five years. now there are 3 years left on the swap agreement. today , the spot interest rates are,

period of time	spot interest rate
1 year	.05
2 years	.057
3 years	.065

Calculate the market value of the swap from the ABC's perspective if ABC decided to sell it today. All rates are compounded annually