The following is summary of information presented on the financial statements of a company on December? 31, 2017.

Account	2017	2016
Net Sales Revenue	?$606,000	?$505,000
Cost of Goods Sold	?454,000	?406,000
Gross Profit	?$152,000	?$99,000
Selling Expenses	?55,000	?53,000
Net Income Before Income Tax Expense	?$97,000	?$46,000
Income Tax Expense	?36,000	?20,000
Net Income	?$61,000	?$26,000

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

A.a? $26,000 increase in net income

B.a? 134.62% increase in net income

C.a? 134.62% decrease in net income

D.that net income is? 134.62% of net sales revenue