The Following Is Summary of Information Presented on the Financial

The following is summary of information presented on the financial statements of a company on December 31, 2015. $$\begin{array} { | l | r | r | } \hline \text { Account } & { \mathbf { 1 0 1 5 } } & { \mathbf { 2 0 1 4 } } \\\hline \text { Net Sales Revenue } & \$ 600,000 & \$ 500,000 \\\hline \text { Cost of Goods Sold } & \underline { 450,000 } & \underline { 400,000 } \\\hline \text { Gross Profit } & \$ 150,000 & \$ 100,000 \\\hline \text { Selling Expenses } & \underline { 50,000 } & \underline { 50,000 } \\\hline \text { Net income before income taxexpense } & \$ 100,000 & \$ 50,000 \\\hline \text { Income taxexpense } & \underline { 35,000 } & \underline { 18,000 } \\\hline \text { Net Income } & \underline { \$ 65,000 } & \$ 32,000 \\\hline\end{array}$$ What would a horizontal analysis report show with respect to net income?

A) both net income before income tax expense and net income are 45.45% of net sales revenue
B) a $25,000 increase in net income
C) a 45.45% increase in net income
D) a 103% increase in net income