Solve the following math problem efficiently and clearly:

- For simple problems (2 steps or fewer):
Provide a concise solution with minimal explanation.

- For complex problems (3 steps or more):
Use this step-by-step format:

## Step 1: [Concise description]
[Brief explanation and calculations]

## Step 2: [Concise description]
[Brief explanation and calculations]

...

Regardless of the approach, always conclude with:

Therefore, the final answer is: $oxed{answer}$. I hope it is correct.

Where [answer] is just the final number or expression that solves the problem.

Problem: Let $R$ be a unit square region and $n \geq 4$ an integer. A point $X$ in the interior of $R$ is called n-ray partitional if there are $n$ rays emanating from $X$ that divide $R$ into $n$ triangles of equal area. How many points are $100$-ray partitional but not $60$-ray partitional?
$\textbf{(A)}\ 1500 \qquad \textbf{(B)}\ 1560 \qquad \textbf{(C)}\ 2320 \qquad \textbf{(D)}\ 2480 \qquad \textbf{(E)}\ 2500$
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