Gavette Company reported the following information for the current year and prior year: Prior year Account Current year Percentage Net sales revenue $369,200 100% $300,000 COGS $222,320 2 $240,000 Gross Profit $146,880 39.78% $60,000 Selling/General Exp. $69.768 18.9% $12,000 Net income before tax $77,112 $48,000 Income Tax $20,344 5.51% $3,000 Net Income $56,768 ? $45,000 What would a vertical analysis report with respect to current year net income before income tax and income tax expense? A. Net income before tax of 20.89% and income tax of 5.51% of net sales revenue B. An increase of $8,768 from prior to current year c. A decrease of $8,768 in net income before tax D. An increase of both net income before income tax and income tax of 20.89%