The Following Is a Summary of Information Presented on the Financial

The following is a summary of information presented on the financial statements of a company on 31 December 2017. $\begin{array}{|l|l|l|}\hline\text { Account } & 2017 & 2016 \\\hline \text { Sales revenue } & \$ 603,000 & \$ 500,000 \\\hline \text { Cost of sales } & 454,000 & 401,000 \\\hline \text { Gross profit } & \$ 149,000 & \$ 99,000 \\\hline \text { Selling expenses } & 55,000 & \$ 4,000 \\\hline \text { Profit before income tax } & \$ 94,000 & \$ 45,000 \\\hline \text { Income tax expense } & 39,000 & 19,000 \\\hline \text { Profit } & \$ 55,000 & \$ 26,000 \\\hline\end{array}$ What would a horizontal analysis report show with respect to Profit?

A) a 89.66% increase in Profit
B) a 111.54% increase in Profit
C) a $26,000 increase in Profit
D) both Profit before income tax and Profit are 89.66% of Sales revenue