The following is a summary of information presented on the financial statements of a company on December 31, 2025. Account Net Sales Revenue Cost of Goods Sold Gross Profit Selling Expenses Net Income Before Income Tax Expense Income Tax Expense Net Income 2025 2024 $ 600,000 $504,000 456,000 405,000 144,000 99,000 51,000 54,000 93,000 45,000 35,000 15,000 $58,000 $30,000 With respect to income tax expense, a horizontal analysis reveals (Round your answer to two decimal places.) A. an increase of 133.33% B. an increase of 57.14% C. an increase of 33.33% D. an increase of 37.63%