ABC Manufacturing Inc. has reported the following income statement details for the year ended December 31, 2022:

• Revenue: $500,000
• Cost of Goods Sold: $300,000
• Gross Profit: $200,000
• Operating Expenses: $100,000
• Net Income: $80,000

To better understand the financial performance of ABC Manufacturing Inc., the management has prepared a common-size income statement. In this common-size format, all line items will be expressed as a percentage of revenue. Which of the following represents the correct percentage of net income in the common-size income statement for ABC Manufacturing Inc.?