plz skip for other Experts if you don't know method otherwise I will rate negatively..

I know Answer but want Details Explanation plz Attempt only if you are sure how to solve (you can use Excel I have no problem)

Question:- Today is November 1 2021, Jason plans to make a 360-day investment using two consecutive 180-day $500,000 bank bills. The maturity proceeds of the first bill will be rolled over into the second bill. The purchase yields for the two 180-day bills will be 2.99% and 3.33% p.a., respectively. Note that any surplus funds after 180 days can be invested for 180 days at a rate of 4% p.a. simple interest.

What annual rate of simple interest will Jason earn on his 360-day investment? Express your answer in terms of percentage and round it to four decimal places

(a) 3.1900%

(b) 3.2932%

(c) 3.0868%

(d) 3.1463%