Alpha Corporation is considering purchasing Beta manufacturing plant. The current cash flow from assets for Beta is $10$ million. The cash flow is expected to grow at $10\%$ for the next three years before leaving off to $5\%$ for the indefinite future. The cost of capital for Beta is $12\%.$ Calculate the valuation of Beta manufacturing plant.

A$.$

$171\mathrm{.}05$

B$.$

$107\mathrm{.}89$

C$.$

$196\mathrm{.}23$

D$.$

$137\mathrm{.}23$