A firm has EBIT of $$275$ million, which is net of $$52$ million in depreciation. In addition, the firm had $$81$ million in capital expenditures and an increase in net working capital of $$5$ million. The firm's tax rate is $21$ percent. The firm's FCF is closest $($in millions$)$ to:

$$280$

$$101$

$$231$

$$183$