Suppose that a commoditys respective forward prices for 1 year and 2 years are $84 and $91. The 1-year effective annual interest rate is 5.3%, and the 2-year interest rate is 5.7%. You will pay a fixed rate of $87.39638 in a 2-year swap and receive the floating rate. At the time you enter the swap contract, its value to you is

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a. $0.0231

b. $0.0389

c. $0.0389

d. $0.0231

e. $0.0000