The following is a summary of information presented on the financial statements of a company on December 31, 2025.

Account	2025	2024
Net Sales Revenue	$ 600,000	$ 504,000
Cost of Goods Sold	456,000	405,000
Gross Profit	144,000	99,000
Selling Expenses	51,000	54,000
Net Income Before Income Tax Expense	93,000	45,000
Income Tax Expense	39,000	18,000
Net Income	$54,000	$27,000

With respect to income tax expense, a horizontal analysis reveals ________. (Round your answer to two decimal places.)