T ek h as i m por ted c o m po n e n t s f r o m its j o i n t v e n t u r e in J a p a n , S on y - T e k , w i th p a ym e n t o f 8,00 0 ,0 0 0 d u e in 6 m o n t hs . C iti b a n k h as of f e r ed T ek t h e fo ll o w i n g q u o tes

A ss u m p t i o n s A cc o un t p a y a b le to J a p an S on y - T e k , in J a p a n e s e y e n ( )	V a lues 8, 0 00, 0 00 . 00
S po t r ate ( / $ )	108 . 20
6 - m o n th f o r w a r d r ate ( / $)	106 . 20
6 - m o n th y e n d e po s it r ate	1.250%
6 - m o n th do llar i n te r e s t r ate 6 - m o n th ca l l op ti o n o n y e n:	4.000%
St r i k e r ate ( / $ )	108 . 00
P r e m i u m , p e r ce n t p er y ear	2.500%
T e k ' s w e i g h ted a v e r a g e c o s t o f ca p ital	9.800%

W h at a r e t h e c o s t a n d r i s k o f e ach alte r n at i v e s ?