Presented Are the Income Statements of Conley and Woolf Publications

Presented are the income statements of Conley and Woolf Publications companies for the current year:

What should Woolf do to improve its performance to match or to exceed Conley's performance?

A) Reduce percentage of COGS
B) Reduce percentage of income tax expense
C) Reduce percentage of selling/general expenses
D) Any of the above would be useful to improve performance.