Based upon the information below, what is the value of the company as of $1/1/2021($use the APV model$).$

$2018$ FCF $$6,000,000$

$2019$ FCF $$6,600,000$

$2020$ FCF $$6,800\mathrm{.}000$

$2021$ FCF $$5,500,000$

$2022$ FCF $$5,800,000$

$2023$ FCF $$6,000,000$

$2024$ FCF $$6,700,000$

$2018$ Tax Shield $$250,000$

$2019$ Tax Shield $$270,000$

$2020$ Tax Shield $$280,000$

$2021$ Tax Shield $$290,000$

$2022$ Tax Shield $$310,000$

$2023$ Tax Shield $$320,000$

$2024$ Tax Shield $$340,000$

Terminal growth rate: $1\mathrm{.}5\%$

Discount rate: $8\%$

A$)101,594,609$

B$)100,157,709$

C$)80,184,086$

D$)95,609,163$