单项选择题

某浮动利率债券的票面利率为3个月Shibor5日均值+0.05%,发行时的3个月Shibor5日均值为2.81%,该债券发行时的票面利率和利差分别是()

A.2.81%,2.76%
B.2.86%,2.81%
C.2.86%,0.05%
D.2.81%,0.05%