The bliowing questions are based on these facts: "The first one is a pay-fixed, receive-floating interest rate swap turadion we entered into on December 1 of last year. In this transaction, we have locked in our payments at a les inters: rate in exchange for recelving payments that will fluctuate based on movements in market rates. Des was aligned with our December 1 borrowing of $1,000,000 at an annual rate of SOFR +3%. As of the end of Decueber we had an uncealized loss of $15,000 on this swap. this in tar value hedge, (2) cash flow hedge, or a (3) hedge of net investment in a foreign subsidiary