$($Related to Checkpoint $5\mathrm{.}4)($Present$-$value comparison$)$ You are offered $$100,000$ today or $$400,000$ in $14$ years. Assuming that you can earn $15$ percent on your money, which should you choose?

If you are offered $$400,000$ in $14$ years and you can earn $15$ percent on your money, what is the present value of $$400,000?$

$($Round to the nearest cent$)$