In an irrigated area $12$m $^3/$ s of water is diverted to a $0\mathrm{.}32$k $*$ m $^2$ field area for four hours. The soil moisture measurement in the field done after irrigation showed that $0\mathrm{.}4$ m of water has been stored in the root zone. The water application efficiency $($correct to nearest decimal$)$ in this case is:

$($a$)85\%$

$($b$)58\mathrm{.}5\%$

$($c$)74\%$

$($d$)66\mathrm{.}6\%$