Lowell Inc. has $$2$ million in inventory and $$5$ million in accounts receivable. Its average daily sales are $$100,000$ and daily purchases are $$50,000.$ The company$$s payables deferral period $($accounts payable divided by daily purchases$)$ is $40$ days. What is the length of the company$$s cash conversion cycle?

$60$ days

$30$ days

$50$ days

$40$ days