In the context of a 4-year currency swap agreement between a U.S. financial institution and a French industrial company, consider the following scenario: At the end of the third year, the financial institution is receiving an annual interest rate of 3% in EUR and is paying an annual interest rate of 2% in USD. The principal amounts involved are EUR 50 million and USD 60 million. The current exchange rate is USD 1.044 per EUR 1. Additionally, the 1-year risk-free rate in France is 3.0%, and the 1-year U.S. Treasury rate is 2.0%, both compounded continuously. Based on this information, what is the value of the swap to the financial institution at the conclusion of the third year?