Target Corporation has net assets valued at $600,000 and an NOL of $390,000. On January 1 of the current year, Target is acquired by Acquiring Corporation in a restructuring qualifying as a tax-free reorganization that causes an ownership shift of 80 percentage points for the shareholders. Acquiring uses a calendar year for tax purposes. Assume that the Federal long-term interest rate is 5%, Acquiring earns a 6% after-tax rate of return, and Acquiring's marginal state and Federal income tax rate is 25% for all years involved. It will take at least _____ for Acquiring to use the NOL.

a.18 years

b.15 years

c.13 years

d.5 years

e.10 years