An apartment building has potential annual rents of $$80,000.$ Expenses are $$26,000.$ The current vacancy rate is $6\%.$ The owner has a rate of return of $15\%.$ What is the value of the building?

$($a$)$ $$360,000\mathrm{.}00$

$($b$)$ $$533,333\mathrm{.}00$

$($c$)$ $$328,000\mathrm{.}00$

$($d$)$ $$400,000\mathrm{.}00$