$10)$ Your company can get yen loans for $2\mathrm{.}0\%.$ Dollar rates on the same loans are $4\mathrm{.}5\%.$ The spot yen per dollar exchange rate is $104.$ The forward rates for years $1$ thru $4$ are, $101\mathrm{.}51,99\mathrm{.}08,96\mathrm{.}71,$ and $94\mathrm{.}40,$ respectively. What is the present value of the market$-$maker's net cash flow if spot rates are $102$ instead?

A$)$ $$188\mathrm{.}59$

B$)$ $$206\mathrm{.}43$

C$)$ $$219\mathrm{.}96$

D$)$ $$242\mathrm{.}06$

Answer: A; Explain why