Gavette Company reported the following information for the current year and prior year:

Account	Current year	Percentage	Prior year
Net sales revenue	$367,200	100.00%	$300,000
COGS	$220,320	60.00%	$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	$11,344	?	$3,000
Net Income	$65,768	17.91%	$45,000

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

	A.	An increase of $17,768 from prior to current year.
	B.	A decrease of $17,768 in net income before tax
	C.	Net income before tax of 21.00% and income tax of 3.09% of net sales revenue
	D.	An increase of both net income before income tax and income tax of 21.00%