financial institution has agreed to pay 8% per annum and receive three-month SOFR in return on a notional principal of $250 million with payments being exchanged every three months. The swap has a remaining life of 13 months. The average of the bid and ask fixed rates currently being swapped for three-month Secured Overnight Financing Rate (SOFR) is 9% per annum for all maturities, continuously compounded. The three-month SOFR rate two months ago was 10.1% per annum. What is the value of the swap?