LNX Industries is considering the acquisition of ABC Technologies and is trying to determine the terminal value at year $2026$ using the Discounted Cash Flow $($DCF$)$ approach. LNX has chosen to use the cost of equity as the discount rate due to the perceived higher level of risk associated with the future cash flows of ABC Technologies. Below are the projected cash flows for ABC Technologies:

$2021=$ $$12$ million

$2022=$ $$15$ million

$2023=$ $$18$ million

$2024=$ $$22$ million

$2025=$ $$28$ million

After $2025,$ the cash flows of ABC Technologies are expected to grow at a constant rate of $4\%.$ Assume a discount rate of $10\%.$Calculate the continuing $($terminal$)$ value at the end of $2025.$

A$)$ $$467$ million

B$)$ $$485$ million

C$)$ $$291$ million

D$)$ $$306$ million