Firms A and B have entered into an interest rate swap. On the first payment date, Firm A owes Firm B 12 percent of $1 million, and Firm B owes Firm A 14 percent of $1 million. Most likely, this transaction will be settled in what manner?

Group of answer choices

A. Firm A will send Firm B $20,000

B. Firm A will send Firm B $120,000 and Firm B will send Firm A $140,000

C. Firm B will send Firm A $120,000 and Firm A will send Firm B $140,000

D. Firm B will send Firm A $20,000