The following incomplete (columns have missing amounts) pension spreadsheet is for the current year for First Republic Corporation (FRC). ($ in millions) Debit(Credit) PBO Plan Assets Prior Service Cost Net (Gain)/Loss Pension Expense Cash Net Pension (Liability)/ Asset Beginning balance (300 ) 36 (98 ) Service cost 70 Interest cost 42 Expected return on assets 76 Gain/loss on assets (2 ) Amortization of: Prior service cost (10 ) Net gain/loss 3 Loss on PBO (10 ) Contributions to fund (53 ) Retiree benefits paid (73 ) Ending balance 779 (89 ) What was the actuary's interest (discount) rate?