K-Roo Ltd. and Ala Co, both want to borrow USD 164 million. Ala Co. can borrow floating-rate USD at LIBOR +0.94%, or it can borrow fixed-rate JPY at a rate of 4.71%. K-Roo Ltd. can borrow fixed-rate JPY at a rate of 4.64%, or it can borrow floating-rate USD at LIBOR +0.13%, If K-Roo Ltd. would like to borrow fixed-rate JPY and Ala Co. would like to borrow floating-rate USD, what are the possible cost savings to K-Roo in JPY terms from a swap agreement between the two firms? Assume all cost savings accrue to K-Roo Ltd. The current exchange rate is JPY68/USD. a. 82.5248 million b. 0.0178 million c. 90.3312 million d. 7.8064 million e. There are no cost savings to K-Roo Ltd. from a swap