SK and HL has been offered the following rates:

	Fixed rate	Floating rate
SK	6.2%	3-month LIBOR plus 20 bps
HL	5.8%	3-month LIBOR plus 10 bps

Suppose that SK requires a fixed-rating borrowing and HL requires floating-rate borrowing. Design a swap that will net the Bank of American, acting as intermediary,0.1%per annum and make the benefits are equally shared by SK and HL.