Companies A and $B$ face the following interest rates $($adjusted for the differential impact of taxes$)$:

Assume that A wants to borrow U$.$S$.$ dollars at a floating rate of interest and

B wants to borrow Canadian dollars at a fixed rate of interest.

A financial institution is planning to arrange a swap and requires a $50-$basis$-$point spread.

If the swap is equally attractive to A and $B,$ what rates of interest will A and $B$ end up paying?