Royster Company presents the following income statement:

Sales	$12,000
Cost of goods sold	$6,000
Selling and administrative expense	$1,200
Interest expense	$600
Pretax income	$4,200
Income tax expense	$1,470
Net income	$2,730

Which of the following line items would appear on a common-size income statement for this period?

		Net income 65%
		Income tax expense 54%
		Pretax income 35%