Swaps R Us can borrow fixed at a rate of 3.7% or floating at SOFR + 30 bp while Know Nothing About Swaps can borrow fixed at 4.6% or floating at SOFR + 60 bp. Swaps R Us issues a $10 million fixed rate bond and enters into an interest rate swap where they will pay SOFR 10 bp to Know Nothing and receive from Know Nothing a fixed payment at 3.6% on a notional principal of $10 million. After all these transactions are considered, Swaps R Uss net cost of funds/interest rate is __________. a. SOFR 10 bp b. SOFR c. SOFR + 10 bp d. SOFR + 20 bp