
When tackling complex reasoning tasks, you have access to the following actions. Use them as needed to progress through your thought process.

[ASSESS]

[ADVANCE]

[VERIFY]

[SIMPLIFY]

[SYNTHESIZE]

[PIVOT]

[OUTPUT]

You should strictly follow the format below:

[ACTION NAME]

# Your action step 1

# Your action step 2

# Your action step 3

...

Next action: [NEXT ACTION NAME]


system
A certain photovoltaic enterprise invested $144$ million yuan in a solar power generation project. The total maintenance cost within $n$ years $(n\in N_{+})$ is $(4n^{2}+20n)$ million yuan. The project can bring $1$ million yuan in revenue to the company each year. Assuming that by the end of the $n$th year, the net profit of the project is $y$ million yuan. (Net profit $=$ cumulative income $-$ total maintenance cost $-$ investment cost)<br/>$(1)$ Write down the expression for net profit $y$ and determine from which year the project starts to make a profit;<br/>$(2)$ After several years, the company decides to transfer the project in order to invest in a new project. There are two options for handling the transfer:<br/>① When the average annual profit is maximized, the project is transferred for $72$ million yuan;<br/>② When the net profit is maximized, the project is transferred for $8$ million yuan.<br/>Which of the above two options do you think is most beneficial for the company's development? Please explain your reasoning.

Present the answer in LaTex format: \boxed{Your answer}
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