Below Is a Comparative Income Statement for Zachary Company: Azchary

Below is a comparative income statement for Zachary Company: azchary Company
Income Statement
For the Years Ended December 31,20X6 and 20X5
$\begin{array}{lrr}&20X6&20X5\\\text { Sales } & \$ 1,744 & \$ 1,562 \\\text { Less: Cost of goods sold } & 992 & 806 \\\text { Gross profit } & \$ 752 & \$ 756 \\\text { Less operating expenses: }\\\text { Wage expense } & \$ 172 & \$ 160 \\\text { Depreciation expense } & 28 & 26 \\\text { Rent expense } & 36 & 36 \\\text { Miscellaneous expense } & 40 & 70 \\\text { Total operating expenses } & \$ 276 & \$ 292\\\text { Operating income } & \$ 476 & \$ 464 \\\text { Less other expenses: } & & \\\quad \text { Interest } & 20 & 60\\\text { Income before tax } & \$ 456 & \$ 404 \\\text { Less: Income tax expense } & 182 & 162 \\\text { Net income } & \$ 274 & \$ 242\end{array}$ If a common-size income statement were prepared, _____ would be attributable to the 20X6 income tax expense of Zachary Company.

A) 10.4%
B) 11.0%
C) 12.4%
D) 39.9%