Hello can anybody help

Assume that Caterpillar's return on investments is 2.50% per annum for the next four years. Next, suppose that Caterpillar and UBS (a financial institution) enter the following four year interest rate swap: Catepillar pays X% per annum fixed to UBS and receives LIBOR from UBS. All payments are made annually. Catepillar's net return after it enters the swap is (LIBOR + 0.75%) per annum. In this case, Catepillar transforms ___________ into __________ and X equals to ________.

a.Floating Rate Investment; Fixed Rate Investment;1.75%

b.Fixed Rate Investment;Floating Rate Investment;3.25%

c.Floating Rate Liability;Fixed Rate Liability; 3.25%

d.Fixed Rate Investment;Floating Rate Investment; 3.50%

e.Fixed Rate Investment; Floating Rate Investment;1.75%