Imprudential, Incorporated, has an unfunded pension liability of $$850$ million that must be paid in $23$ years. To assess the value of the firm's stock, financial analysts want to discount this liability back to the present. If the relevant discount rate is $5\mathrm{.}5$ percent, what is the present value of this liability?

Multiple Choice

$$228,244,427$

$$272,233,027$

$$253,053,603$

$$243,129,933$

$$248,091,768$