If $$\tan (26 + 45^\circ) = \cot 3 \theta$$ where $$(2\theta + 45^\circ)$$ and $$3 \theta$$ are acute angles, then the value of $$\theta$$ is

A

$$5^\circ$$

B

$$9^\circ$$

C

$$12^\circ$$

D

$$15^\circ$$