If RBC acquires POP, then the NPV of POP tax loss carryforwards to RBC is closest to :

Really Big Conglomerate (RBC) is considering acquiring POP, Inc., a smaller unsuccessful Internet firm. POP has outstanding tax loss carryforwards of $320 million from losses over the past six years. RBC has pre-tax income of $100 million per year, a cost of capital of 10%, and pays 21% in taxes. The Tax Cuts and Jobs Act of 2017 will limit RBC's ability to write off the carryforwards to 80% of RBC's annual pre-tax income. Finan