Firm A enters a 5-year swap with firm B to pay SOFR in return for a fixed 8% rate on a notional principal of $10 million. Two years later, the market rate on 3-year swaps is SFOR for 7%.; at this time, firm B declares bankruptcy and defaults on its swap obligation. a. How is firm A harmed by the default? b. What is the market value of the loss incurred by A as a result of the default? c. Suppose instead that A had gone bankrupt. How much would Bs loss be in this case?