Find the value of the following swap to the fixed receiver $($short swap$)$:

Payment Dates Days from Present Discount Factors

$18$ Dec $-$ Yr$11200\mathrm{.}98396$

$18$ Jun $-$ Yr$23030\mathrm{.}95977$

$18$ Dec$-$ Yr $24850\mathrm{.}93629$

$18$ Jun $$ Yr $36680\mathrm{.}91697$

$18$ Dec $$ Yr $38500\mathrm{.}88970$

Swap rate: $5\%,$ LIBOR at last reset: $5\%(182$ days to first coupon at initiation$)$

Question $4$ options:

$-120,249$

$+196,696$

$120,249$

$-196,696$