Make It Anagram - C# IList, distince method and functional programming

MakeItAnagram6.cs

using System;
using System.Collections.Generic;
using System.Linq;
using System.Text;

namespace Solution1
{
    class Solution
    {
        static void Main(string[] args)
        {
            IList<char> s1 = new List<char>();
            IList<char> s2 = new List<char>();
            string str1 = Console.ReadLine();
            string str2 = Console.ReadLine();
            for (int i = 0; i < str1.Length; i++)
            {
                char a = str1.ElementAt(i);
                s1.Add(a);
            }
            for (int i = 0; i < str2.Length; i++)
            {

                char a = str2.ElementAt(i);
                s2.Add(a);
            }
            var d1 = s1.Distinct();
            var d2 = s2.Distinct();
            int count=0;
            foreach (var v in d1)
            {
                int a = count + s1.Count(c => c == v);
                int b = count + s2.Count(c => c == v);
                if (a > b)
                {
                    count += a - b;
                }
                else
                {
                    count += b - a;
                }
            }
            var e = s2.Except(s1);
            foreach (var v in e)
            {
                count = count + s2.Count(c => c == v);
            }
            Console.WriteLine(count);
            //string z=Console.ReadLine();



        }

    }
}