Andrason Incorporated is an import$-$export company in its fifth year of business. It relocated to a foreign trade zone $($FTZ$)$ at the beginning of the current fiscal year. The company imports chemicals to be used in the biopharmaceutical industry in the United States. In both the current and previous years, Andrason purchased and received a $$1,000,000$ shipment of chemicals. The shipments came two months in advance of shipping out to and reselling to its customers. Customers were billed and paid within one month of shipment. Duty was assessed at $10\%$ of cost$,$ and Andrason faced a $5\%$ carrying cost for the chemical inventory. What was the amount of duty paid by Andrason last year and in the current year?

a$.$ $$100,000$ this year and $$0$ last year

b$.$ $$0$ this year and $$100,000$ last year

c$.$ $$100,000$ this year and $$100,000$ last year

d$.$ $$0$ this year and $$0$ last year