Apple holds a swap in which it receives $2\%$ per annum on JPY and pay $5\%$ per

annum on USD. The current exchange rate is JPY$100/$USD$1.$ The notional value are

USD $$1$B and JPY$100$B$.$ the swap has $3$ years remaining life. The current discount

rate in US is $6\%$ and $3\%$ in Japan. Calculate the swap value that should be recorded

on Apple's balance sheet?