Consider the following:Net incomeNet salesYear $3$Year $2$Year $1$$$90,000$$$98,000$$$48,000$$$870,000$ $$900,000$ $$700,000$Use the information above. Which of the following statements is FALSE?Select one: a$.$ The percentage of net income to net sales increased between Year $1$ and Year $2.$ b$.$ The percentage of net income to net sales was $10\mathrm{.}0\%$ in Year $2.$ c$.$ The percentage of net income to net sales was $10\mathrm{.}3\%$ in Year $3.$ d$.$ Both $($A$)$ and $($C$)$ are false.