Two companies want to establish a swap contract with each other. What is a realistic option to form the contract using an intermediary bank? Borrower A gains 0.4%, borrower B gains 0.2% and bank gains 0.2%.

Borrower	Fixed Rate	Floating rate
Counterparty A: BBB-rated	5.50%	6-month LIBOR +0.5%
Counterparty B: AAA-rated	4.20%	6-month LIBOR +0%

Calculations must be shown clearly. You must interpret calculations and draw conclusions based on them.