Drew receives an inheritance that pays him $$54,000$ every three months for the next two years. Which of the following is closest to the present value $($PV$)$ of this inheritance if the interest rate is

$8\mathrm{.}3\%($EAR$)?$

A$.$ $$395,576$

B$.$ $$432,000$

C$.$ $$316,461$

D$.$ $$474,691$