An US company constructed a distribution facility in Japan. The construction cost $10$ billion $(10$ bn$)$ Japanese Yen. The parent company intends to leave the plant open for three years. During the three years of operation, the cash flows that the subsidiary can remit are $4$ bn$,3$ bn$,$ and $5$ bn yen, respectively. The funds are restricted to be remitted back to the parent until the end of the project. Assume these funds are invested at a risk$-$free rate of $5\%$ and are subject to a withholding tax of $10\%$ when remitted back to parent country. At the end of the third year, the firm expects to sell the plant for $5$ billion yen $($not subjected to withholding tax$).$ Brower has a required rate of return of $10$ percent. It currently takes $130$ yen to buy one U$.$S$.$ dollar, is expected to remain the same all three years. What is the NPV of the project?

a$.$ $$17\mathrm{.}28$M

b$.$ $$21\mathrm{.}12$M

c$.-$$$19\mathrm{.}34$M

d$.$ $$13\mathrm{.}32$M