The 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 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. a. What is the risk exposure of the insurance company? b. What is the risk exposure of the finance company? c. What would be the cash flow goals of each company if they were to enter into a swap contract? d. Which company would be the buyer and which company would be the seller in the swap contract? e. Propose an interest rate swap contract that benefits both companies