The following incomplete $($columns have missing amounts$)$ pension spreadsheet is for the current year for First Republic Corporation $($FRC$).$

$($$ in millions$)$ Debit$($Credit$)$PBOPlan AssetsPrior Service CostNet $($Gain$)/$LossPension ExpenseCashNet Pension $($Liability$)/$AssetBeginning balance$(700)28(90)$Service cost$62$Interest cost$49$Expected return on assets$68$Gain$/$loss on assets$(2)$Amortization of:Prior service cost$(7)$Net gain$/$loss$3$Loss on PBO$(8)$Contributions to fund$(45)$Retiree benefits paid$(65)$Ending balance$730(81)$

What was the actuary's interest $($discount$)$ rate?

Question $20$ options:

A$)$

$7\%$

B$)$

$8\%$

C$)$

$9\%$

D$)$

$10\%$