Consider two securities that pay risk-free cash flows over the next two years and that have the current market prices shown here:

Suppose a security with cash flows of $ 100 in one year and $200 in two years is trading for a price of $260.

What arbitrage opportunity is available? (Select the best choice below.)

Security	Price Today	Cash Flow in One Year	Cash Flow in Two Years
B1	$188	$200	0
B2	$170	0	$200