Izzy Corporation reported the following in its financial statements (in millions): (in millions) Dec. 31, Year 2 Dec. 31, Year 1 Total assets $101,994 $91,313 Revenues 53,448 49,820 Research and development expense 12,740 12, 128 Net income 9,284 10,278 What is the common-size amount for Izzy Corporation's research and development expense for Year 2? Select one: O a. 23.8% b. 19.2% c. 72.9% d. 12.5% e. None of the above