Exhibit $8\mathrm{.}13$ MedStat's Cross$-$Currency SwapMedStat had entered into a$3-$year cross$-$currency swap to pay British pounds at a fixed interest rate of $1\mathrm{.}15\%$ and receive U$.$S$.$ dollars at a fixed interest rate of $1\mathrm{.}26\%$ when the spot exchange rate was $$$$1\mathrm{.}56=1\mathrm{.}00.$ Using that same swap principal of $$$$10,000,000$ and contractual$$ payments, calculate the cost of unwinding the swap after one year has passed$($with two years$$ remaining$),$ if the$$ two$-$year fixed rate of interest on British pounds is now $1\mathrm{.}44\%,$ the$$ two$-$year fixed rate of interest on U$.$S$.$ dollars is now $1\mathrm{.}71\%,$ and the current spot exchange rate is $$$$1\mathrm{.}54=1\mathrm{.}00.$ QUESTION $1.$ The cost of unwinding the swap after one year has passed is $$$