A 1-year-def erred, 2-year interest rate swap is based on the spot rates in the following table: It is an amortizing swap, with notional amounts of 2 million and 1 million during its two settlement periods (years 2 and 3). The swap rate is R=0.05267. Find the 3-year spot rate x. A) 0.043 B) 0.044 C) 0.045 D) 0.046 E) 0.047