21. Taylor Company reported the following information for the current year:

Account	Current year	Percentage	Prior year
Net sales revenue	$367,200	100%	$300,000
COGS	$220,320	?	$240,000
Gross Profit	$146,880	40.00%	$60,000
Selling/General Exp.	$69,768	19.00%	$12,000
Net income before tax	$77,112	?	$48,000
Income Tax	$7,344	2.00%	$3,000
Net Income	$69,768	?	$45,000

What would a vertical analysis report with respect to current year income tax expense?

A) A decrease of $24,768

B) A decrease of 144.80% from prior to current year

C) Income tax expense is 2.00% of net sales revenue

D) A decrease of $4,344