Dickey Bank anticipates an increase in interest rates in 2016 and has therefore decided to engage in an interest-rate swap in which it pays 5% over a notional principal of $10 million annually. Fuller Finance Company pays Dickey Bank the interest income generated by applying the T-bill rate plus 3%. Can you determine if the income gap of Dickey Bank is negative or positive? Determine the amount paid by each institution if the T-bill rate is 2.5%