17. The following is summary of information presented on the financial statements of a company on December 31, 2019. Account Net Sales Revenue 2019 2018 $606,000 $504,000 Cost of Goods Sold Gross Profit Selling Expenses 450,000 400,000 $156,000 $104,000 52,000 56,000 Net Income Before Income Tax Expense $104,000 $48,000 Income Tax Expense 37,000 23,000 Net Income $67.000 $25,000 With respect to net income, a horizontal analysis reveals, (Round your answer to two decimal places.) A) that net income is 168.00% of net sales revenue B) a $25,000 increase in net income C) a 168.00% decrease in net income D) a 168.00% increase in net income