The following is a summary of information presented on the financial statements of a company on December 31, 2019. Account 2019 2018 $600,000 $504,000 Net Sales Revenue Cost of Goods Sold 456,000 405,000 $99,000 $144,000 Gross Profit 51,000 $93,000 Selling Expenses Net Income Before Income Tax Expense 54,000 $45,000 Income Tax Expense 39,000 $54,000 23,000 $22,000 Net Income With respect to net income, a horizontal analysis reveals (Round your answer to two decimal places.) A. a 145.45% decrease in net income B. a $22,000 increase in net income C. that net income is 14.55% of net sales revenue D. a 145.45% increase in net income