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 $607,000 $505,000 452,000 402,000 $155,000 $103,000 55,000 50,000 $100,000 $53,000 40,000 23,000 $60,000 $30,000 With respect to net income, a horizontal analysis reveals (Round your answer to two decimal places.) A. a $30,000 increase in net income B. that net income is 10% of net sales revenue C. a 100% decrease in net income D. a 100% increase in net income