Use the table for the question$($s$)$ below.

Banco Industries expect sales to ofow at a rapid rate over the next three years, but settle to an industry growth rate of $5\%$ in year $4.$ The spreadsheet above shows a simplified pro forma for Banco Industries. If Banco industries has a weiohted averane cost of canital of $9\%$$$40$ millinn in cash. $$8n$ million in deht and $18$ million shares outstandina. which of the follinwina is tha hast estimate

$$ A$.$ $$26\mathrm{.}56$

B$.$ $$13\mathrm{.}28$

C$.$ $$23\mathrm{.}9$

D$.$ $$47\mathrm{.}81$