Health Services Ltd (HS) and Bonjour Inc (BI) both need to borrow USD1 million to purchase new computer systems. HS can borrow fixed-interest-rate funds at 8 percent or variable-rate funds at the SOFR+0.5% in the debt market. BI incurs higher costs of borrowing which are a fixed rate of 11 percent and a variable rate of SOFR+2%. Identify the best swap arrangement between HS and BI and label the graph below accordingly, given that both are sharing savings on the cost of borrowing equally and there is no intermediary. Using the letters from the diagram below, match the letters to their relevant values. Finally, determine the QSD.