In December, $20$X$4,$ a US company purchased merchandise from an Israeli firm for $100,000$ shekels. The exchange rates for the shekel were $$\mathrm{.}26$ when the purchase was made, $$\mathrm{.}245$ at year end, and $$\mathrm{.}24$ when the shekels are paid in $20$X$5.$ What are the US exchange rate gains$/$losses$?$

A$.20$X$4$ $$1,000$ gain; $20$X$5$ $$1,000$ gain

B$.20$X$4$ $$1,500$ gain; $20$X$5$ $$500$ gain

C$.20$X$4$ $$1,000$ loss; $20$X$5$ $$1,000$ loss

D$.20$X$4$ $$1,000$ loss; $20$X$5$ $$2,000$ loss

E$.20$X$4$ $$1,500$ loss; $20$X$5$ $$500$ loss