You just won the $$89$ million California State Lottery. The lottery offers you a choice of receiving a lump sum today or $$89$ million split into $26$ equal annual installments at the end of each year $($with the first amount paid a year from now. Assume the funds can be invested at an annual rate of $7\mathrm{.}65\%.$ What dollar amount of the lump sum would exactly equal to the present value of the annual installments? Round off to the nearest $$1$:

a$.$ $$89,000,000$

b$.$ $$38,163,612$

c$.$ $$41,083,128$

d$.$ $$13,092,576$