Two firms each need $60 million in funds and go to the market for quotes. They are quoted: for G fixed: 3.6%; floating: BBSW plus 1.8%; for H fixed: 2.4%; floating: BBSW plus 1.2%. If H accepts the fixed-rate funds and G the floating-rate funds, they both decide they can reduce their cost of funds through a swap. Structure a swap where G gets 40% of the gain and H gets 60% of the gain.