Firm B pays a fixed interest rate of 8.05% to its bondholders, while firm S pays its bondholder a floating rate of LIBOR plus 100 basis points. The two firms engage in an interest rate swap transaction that results in just the reverse: firm B pays floating (LIBOR minus 20 basis points) and firm S pays fixed (8.05%). With the swap, the net borrowing rate for firm B is A) Libor +20Op B) Libor - 20Op C) Libor +80Op D) Libor - 80bp