Company ABC and XYZ can obtain the annual rates on the table below for a $30 million, 2-year investment. Company ABC would like to receive a fixed rate and company XYZ would like to receive the floating SOFR rate. Construct a swap that allows both ABC and XYZ to equally benefit.

	Fixed Rate	Floating Rate
Company ABC	3.50%	SOFR
Company XYZ	4.10%	SOFR