Assume 1 - The German branch of the American firm will receive a payment of 1.25 million euros in September. To hedge against euro depreciation, he bought 20 European-style euro put options with an exchange rate of 1USD=0.900EUR at a premium of $0.0216 per euro.

(1) Please draw the yield curve for the company to buy the euro put option and mark the break-even rate.

(2) If the spot exchange rate on the contract expiration date is 1USD=0.850EUR, the profit and loss result of the Company shall be calculated.