Suppose that you are the treasurer of Google with an extra U.S. $1,000,000 to invest for six months. You are considering the purchase of U.S. T-bills that yield 1.80 percent (that's a six month rate) and have a maturity of 26 weeks. The spot exchange rate is $1.00 = 110, and the six month forward rate is $1.00 = 120. The interest rate in Japan (on an investment of comparable risk) is 12 percent. How do you conduct a covered interest arbitrage?