A fund accumulates with a variable interest rate such that the accumulation function is a second degree polynomial as a function of t. If the effective interest rate in the first year is 3% and the interest rate at the end of year 1 is 5/103, find the effective discount rate in the second year. a) 5/103 b) 7/110 c) 7/93 d) 5/57 e) 5/49