It is after January $1,2024.$ A firm that operates in the manufacturing sector is considering a proposal to build a new processing plant on the site of one of its vacant warehouses. The new building will cost $$100$ million and the frame of the current warehouse can be sold as scrap for $$2\mathrm{.}5$ million. The CCA rate on the building is $5\%,$ the firm's weighted average cost of capital is $11\%,$ and the firm's tax rate is $21\%.$ The building qualifies for the Accelerated Investment Incentive phaseout.

Which one of the following is the PV of the CCA tax shield associated with the building?

a$)$ $$3,937,500$

b$)$ $$6,715,477$

c$)$ $$6,398,438$

d$)$ $$6,562,500$