Suppose you purchase a $9-$year AAA$-$rated Swiss bond for par that is paying an annual coupon of $6$ percent. The bond has a face value of $1000$ Swiss francs $($SF$).$ The spot rate at the time of purchase is SF$1\mathrm{.}40/$$$1.$ At the end of the year, the bond is downgraded to AA and the yield increases to $9$ percent. In addition, the SF depreciates to SF$1\mathrm{.}65/$$$1.$

What is the loss or gain to the Australian investor from the foreign exchange risk?

A$.$

$15\mathrm{.}96\%$

B$.$

$12\mathrm{.}77\%$

C$.$

$-13\mathrm{.}55\%$

D$.$

$-24\mathrm{.}15\%$