We consider two firms A and B that have the same financial needs in terms of maturity and principal ($10 million loan and a 5-year maturity). The two firms can borrow money in the market at the following conditions: fixed-rate of 8% or Libor +2.5% for Firm A; fixed-rate of 6% or Libor+1.5% for Firm B. We suppose that firm A prefers a fixed-rate debt as firm B prefers a floating-rate debt. The two firms borrow from the market initially, then structure a swap contract to equally optimize their financial conditions. Which of the following Swaps is the contract that both firms can accept?