Company XYZ is evaluating the impact of operational changes on its financial performance under two potential scenarios. If the current annual revenue is $2 million, and Scenario A involves a 10% increase in sales volume with a 5% increase in operational costs, while Scenario B involves a 5% decrease in sales volume but a 10% reduction in operational costs, which scenario results in higher net income if the current operational costs are $1 million and the tax rate is 30%?