Assume the following sales data for a company:?? $$\begin{array}{lr}\text{ Current year }& \$325,000\\ \text{ Preceding year }& 250,000\end{array}$$ What is the percentage increase in sales from the preceding year to the current year?

A) 70%
B) 76.9%
C) 30%
D) 50%

Employers can reimburse employees for up to ________ per year of educational assistance,whether or not job-related.

A) $5,250
B) $5,150
C) $5,000
D) $5,520