An insurance company issued a $$106$ million one$-$year, zero$-$coupon note at $9$ percent add$-$on annual interest $($paying one coupon at the end of the year$)$ and used the proceeds plus $$26$ million in equity to fund a $$132$ million face value, two$-$year commercial loan at $10$ percent annual interest. Immediately after these transactions were $($simultaneously$)$ undertaken, all interest rates went up $1\mathrm{.}3$ percent.

a$.$ What is the market value of the insurance company$$s loan investment after the changes in interest rates? $($Do not round intermediate calculations. Enter your answer in millions rounded to $3$ decimal places. $($e$.$g$.,32\mathrm{.}161))$

b$.$ What is the duration of the loan investment when it was first issued? $($Do not round intermediate calculations. Round your answer to $3$ decimal places. $($e$.$g$.,32\mathrm{.}161))$