It costs AAPL 3.85% to borrow in the fixed rate market and 3mLIBOR +25 basis points to borrow in the floating rate markets for 2 years. Iwo year Swap rates are quoted at 3.65%/3.66% by a Swaps dealer. Assuming they want to have a floating rate liability, how could they utilize the swaps market to lower their borrowing costs and by how many basis points