Bank of America has $100 million of floating rate loans yielding the T-bill rate plus 4%. These loans are finances with $100 million of fixed rate deposits costing 6%. Citigroup has $100 million of mortgages with a fixed rate of 11%, which are financed by $100 million of CDs with a variable rate of T-bill plus 3%. Describe a swap that would be acceptable to both parties. Does this remove all the interest rate risk? How much does each bank make?