Companies A and B have been offered the following rates per annum on a $40 million five-year loan: Fixed Rate Floating Rate Company A 4.9% LIBOR+0.2% Company B 6.6% LIBOR+0.8% Company A requires a floating-rate loan; company B requires a fixed-rate loan. Design a swap that will net a bank, acting as intermediary, 0.3% per annum and that will appear equally attractive to both companies