K-Roo Ltd. and Ala Co. both want to borrow AUD 188 million. K-Roo Ltd. can borrow fixed-rate JPY at a rate of 4.51%, or it can borrow floating-rate AUD at LIBOR + 0.24%. Ala Co. can borrow fixed-rate JPY at a rate of 4.72 %, or it can borrow floating-rate AUD at LIBOR + 0.9%. K-Roo Ltd. would like to borrow fixed-rate JPY and Ala Co. would like to borrow floating-rate AUD. The current exchange rate is JPY67/AUD. The intermediary bank charges a fee of 8 basis points to arrange the swap. What are the possible cost savings to K-Roo Ltd. in JPY terms from a swap agreement, if all remaining cost savings accrue to K-Roo? a. 46.6052 million b. 0.0126 million c. 56.6820 million d. 0.0104 million e. There are no cost savings to K-Roo Ltd. from a swap.