Calculate the accumulated value after ten years of payments of $$1200\mathrm{.}00$ made at the end of each month if interest is $4\%$ compounded semi$-$annually.

a

$$265478\mathrm{.}25$

b

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

c

$$146994\mathrm{.}41$

d

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