please give the correct answer and explain

Presented are the income statements of Big Toy Factory and Small Toy Factory for the current year Big Toy Small Toy Net sales revenue $487.000 100.00% $500,000 100.00% COGS 400,000 82.14% 395,000 79.00% Gross Profit 87,000 17.86% 105,000 21.00% Selling/Gen Expenses 30,000 6.16% 50,000 10.00% Income from operations 57,000 11.7% 55,000 11.00% Income tax expense 17,100 3.51% 16,500 3.30% Net Income $39,900 8.19% $38,500 7.70% Which company has the better relationship between net income and net sales revenue? O A. Both have the same relationship . Big Toy OC. Impossible to determine OD. Stall Toy