Company A wishes to borrow money is US dollars and Company B wishes to borrow money in Australian dollars and both companies are offered the following interest rates As such, a financial institution is planning to arrange a swap for both companies and requires a 50 basis point spread. The swap is to be structured such that neither company bears any exchange rate risk. With reference to the diagram below, the cash flow labelled (e) is closest to: 5.9% USD 6.3% AUD 7.2% AUD 4.5% USD