K-Roo Ltd. and Ala Co. both want to borrow AUD 196 million. K-Roo Ltd. can borrow fixed-rate JPY at a rate of 4.56%, or it can borrow floating-rate AUD at LIBOR +0.18%. Ala Co. can borrow fixed-rate JPY at a rate of 4.83%, or it can borrow floating-rate AUD at LIBOR +0.83%. 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 JPY58/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. 34.1040 million b. 0.0128 million c. 43.1984 million O d. 0.0101 million e. There are no cost savings to K-Roo Ltd. from a swap