Atlas Corp. is considering two mutually exclusive projects. Both require an initial investment of $$11,500$ at $t=0.$ Project $S$ has an expected life of $2$ years with aftertax cash inflows of $$5,800$ and $$7,700$ at the end of Years $1$ and $2,$ respectively. Project $L$ has an expected life of $4$ years with after$-$tax cash inflows of $$4,136$ at the end of each of the next $4$ years. Each project has a WACC of $9\mathrm{.}25\%,$ and Project S can be repeated with no changes in its cash flows. The controller prefers Project $S,$ but the CFO prefers Project L $.$ How much value will the firm gain or lose if Project L is selected over Project S$,$ i$.$e$.,$ what is the value of NPV $V_L-NP{V}_s$ when replacement chain method is applied $($both have $4$ years life then$)?$

A$)$ $$1,064\mathrm{.}93$

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D$)$ $$478$