The ABC Insurance company owns $50 million of floating rate bonds yielding LIBOR plus 2 percent. These bonds are financed with $50 million fixed rate loans with 6 percent. A DEF finance company has $50 million of auto loans with a fixed rate of 8 percent. The loans are financed with $50 million in CDs at a variable rate of LIBOR plus 3 percent. What could be an interest rate swap contract that benefits both companies? What is the risk exposure of the ABC and DEF finance company? What would be the cash goals of each company if they were to enter into a swap contract?