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 $605,000 457,000 $148,000 51,000 $97,000 40,000 $57,000 2024 $501,000 404,000 $97,000 57,000 $40,000 18,000 $22,000 With respect to net income, a horizontal analysis reveals . (Round your answer to two decimal places.) A. a 159.09% increase in net income B. a 159.09% decrease in net income C. a $22,000 increase in net income D. that net income is 15.91% of net sales revenue