Muddy Fall (MH) Finance Company and Cornwallis (CW) Bank are considering an interest rate swap contract. MH is currently borrowing at a 6.35% fixed rate, but can borrow at 2% + LIBOR rate. CW is currently borrowing at a 1%+ LIBOR rate but can borrow at 5.45% fixed rate. If MH enters a swap contract as a swap seller and CW enters as a swap buyer, which of the following swap contract make both parties better off? A. Swap fixed rate = 6.35%; swap fixed rate spread= 1.85% B. Swap fixed rate = 6.35%; swap fixed rate spread= 1.75% C. Swap fixed rate = 5.75%; swap fixed rate spread= 1.75% D. Swap fixed rate = 5.35%; swap fixed rate spread= 0.95% E. Swap fixed rate = 5.75%; swap fixed rate spread= 1.65%