If $$4 \theta$$ is an acute angle , and $$\cot 4 \theta = \tan(\theta - 5^\circ)$$ is an acute angle, and $$\cot 46 = \tan(6 - 5^\circ)$$, then what is the value of $$\theta$$?

A

$$19^\circ$$

B

$$45^\circ$$

C

$$21^\circ$$

D

$$24^\circ$$