Suppose a trader has entered two $50 million notional amount interest rate swaps both with a fixed rate of 3 percent, paid quarterly on the basis of 90 days in the quarter and 360 days in the year. The first swap is a receive fixed and pay three-month LIBOR swap. The second swap is a receive three-month U.S. Treasury bill + 35 basis points and pay fixed swap. Explain the net cash flows from this portfolio as well as identify the market risk