Calculate the accumulated value after ten years $of$ payments $of$ $$1200\mathrm{.}00$ made $at$ the end $of$ each month $if$ interest $is4\%$ compounded semi$-$annually.

$a$

$$146994\mathrm{.}41$

$b$

$$176,393\mathrm{.}29$

$c$

$$182,562\mathrm{.}06$

$d$

$$265478\mathrm{.}25$