ABC Group, a project development firm, is presenting plans for a $250,000-$square$-$foot apartment building in Toronto, aiming for a $25\%$ development profit. The anticipated market value of the completed project is $$135$ million. What is the required target cost for this development to align with the developer's profitability expectations?

Question $30$ options:

$$435$ per sf

$$415$ per sf

$$405$ per sf

$$375$ per sf