The table below shows borrowing rates faced by two companies. Company A wants to borrow funds at a floating rate and Company B wants to borrow funds at a fixed rate. Company Fixed Rate Floating Rate A 11.2% LIBOR + 1% B 10% LIBOR +0.3% What are the gains that can be shared between the companies from constructing an interest rate swap? A 1.2% B 0.7% 1.9% 0.5%