Atlas Corp. is considering two mutually exclusive projects. Both require an initial investment of $$11,500$ at t $=0.$ Project S has an expected life of $2$ years with after$-$tax cash inflows of $$5,800$ and $$7,700$ at the end of Years $1$ and $2,$ respectively. Project L has an expected life of $4$ years with after$-$tax cash inflows of $$4,136$ at the end of each of the next $4$ years. Each project has a WACC of $9\mathrm{.}25\%,$ and Project S can be repeated with no changes in its cash flows. The controller prefers Project S$,$ but the CFO prefers Project L$.$ How much value will the firm gain or lose if Project L is selected over Project S$,$ i$.$e$.,$ what is the value of NPVL $-$ NPVS$?$

a$.$ $$367$

b$.$ $$1,321\mathrm{.}06$

c$.$ $$1,199\mathrm{.}73$

d$.$ $$1,064\mathrm{.}93$

e$.$ $$1,428\mathrm{.}90$