Assuming a forward contract to sell $100,000$ Israeli shekels was entered into on December $1,$ Year $1,$ as a fair value hedge of a foreign currency receivable, what would be the net impact on net income in Year $1$ resulting from a fluctuation in the value of the shekel?

a$.$ No impact on net income.

b$.$ A $$58\mathrm{.}80$ decrease in net income.

c$.$ A $$2,000$ decrease in income.

d$.$ A $$911\mathrm{.}80$ increase in income.