The Following Is a Summary of Information Presented on the Financial

The following is a summary of information presented on the financial statements of The Cake Company on December 31, 2014.
What would horizontal analysis report with respect to net income before income tax expense and net income?
A)That both net income before income tax expense and net income are 45.45% of net sales revenue
B)A $25,000 increase in both net income before income tax expense and net income
C)A 45.45% increase in both net income before income tax expense and net income
D)A 145% increase in both net income before income tax expense and net income