$5.$ Assume the following yields for different bonds issued by a corporation:

$1-$year bond:$5\mathrm{.}50\%$

$2-$year bond:$6\mathrm{.}00\%$

$3-$year bond:$7\mathrm{.}00\%$

If a $3-$year U$.$S$.$ Treasury is yielding $5\%,$ then what is the absolute yield spread on the $3-$year corporate issue?

A$.0\mathrm{.}40$

B$.1\mathrm{.}40$

C$.100$bp

D$.200$bp