Companies X and Y have been offered the following rates per annum on a $5 million 10-year investment: Fixed Rate Floating Rate Company X 7.0% LIBOR Company Y 7.7% LIBOR Company X requires a fixed-rate investment; company Y requires a floating-rate investment. Design a swap that will net a bank, acting as intermediary, 0.1% per annum and will appear equally attractive to X and Y. The swap arrangement below. A. B. Bank D. F. X Y C. E. A. is B. is C. is D. is E. is F. is