(Interest rate swap. 1 of 4) Company A wants to finance a $100,000,000 project at a fixed rate for 5 years. Company B wants to finance a $100,000,000 project at a floating rate for 5 years. Their external borrowing opportunities are given below. Assume a swap bank is quoting five-year dollar interest rate swaps at 8.8- 9.0 percent against LIBOR flat. What is the quality spread differential (QSD)? Credit Rating Fixed-Rate Borrowing Cost Floating Rate Borr Company A A 10.3% LIBOR+1% Company B AA 8.9% LIBOR+0.5% O 0.90% O 1.90% O 0.50% O 1.50% O 1.40%