A smart consultant has been hired to help a start up company. The company cannot afford to pay the consultant today but will defer compensation for exactly $8$ years. Starting at the end of year $8,$ the consultant will receive $15$ yearly payments of $$20,000.$ If the consultant has a discount rate $($interest rate$)$ of $12\%,$ what is the value of these payments to the consultant today? $($ROUND TO THE NEAREST DOLLAR$)$

a$.$ $$34,964$

b$.$ $$39,159$

c$.$ $$43,858$

d$.$ $$55,016$

e$.$ $$61,618$