The rate of earnings is $12\%$ and the cash to be received in $2$ years is $$74,575.$ Determine the present value amount, using the following partial table of present value of $$1$ at compound interest. $($round to two decimal points$).$

Year $6\%10\%12\%$

$10\mathrm{.}9430\mathrm{.}9090\mathrm{.}893$

$20\mathrm{.}8900\mathrm{.}8260\mathrm{.}797$

$30\mathrm{.}8400\mathrm{.}7510\mathrm{.}712$

$40\mathrm{.}7920\mathrm{.}6830\mathrm{.}636$

a$.$ $$61,598\mathrm{.}95$

b$.$ $$53,097\mathrm{.}40$

c$.$ $$59,436\mathrm{.}28$

d$.$ $$66,595\mathrm{.}48$