YHL Ltd is considering entering into a contract for transport services which requires that the firm pays a fixed operating charge each year. Assume that the nature of this services contract, indicates that it will not be defined as a lease in terms of IFRS $16.$ Alternatively, the company can invest in trucks and logistics facilities to undertake their own transport at an upfront cost of R$600$m$,$ financed with a bank loan. Prior to the transaction, the company's non$-$current assets totalled R$700$m and its net current assets totalled R$300$m$.$ The firm is currently financed with $55\%$ equity of R$550$m and $45\%$ long$-$term debt of R$450$m$.$ What is the debt$-$equity ratio of the firm immediately after, either $(1)$ entering into the service contract, or $(2)$ acquiring the trucks and logistics facilities?

A$.(1)81\mathrm{.}8\%$; $(2)110\mathrm{.}0\%$

B$.(1)80\mathrm{.}0\%$; $(2)220\mathrm{.}0\%$

C$.(1)45\mathrm{.}0\%$; $(2)67\mathrm{.}7\%$ D$.(1)122\mathrm{.}2\%$; $(2)47\mathrm{.}6\%$ E$.(1)81\mathrm{.}8\%$; $(2)190\mathrm{.}9\%$