Please Refer to the Following Data: Which of the Following

Please refer to the following data: Which of the following statements is a valid conclusion based on this data?

A) Profitability in 2014 took a dive as operating expenses increased by 30.8%.
B) Profitability in 2014 improved greatly, as net income increased significantly as a percentage of sales.
C) Net income in 2014 increased 12.6% over the prior year.
D) Net income in 2014 went down because gross profit as a percentage of sales declined over the 2-year period.