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The table below presents the income of a plumbing company. What is the percentage increase in "other" income from year 2 to 3? 

Choose the correct answer from the options below: 

Fire Resistant Furniture

The Upholstered Furniture Regulations (1983) impose requirements in relation to domestic furniture. All upholstered furniture sold in the UK must meet fire resistance standards. New furniture must be permanently labeled. Any second-hand furniture made after 1950 must be fire-resistant. This includes sofas, beds, garden furniture, cushion fillings, and all other types of upholstered household furniture.

The standards all furniture must adhere to are: (a) filling materials must meet standards so they don’t catch fire easily; (b) upholstery must be cigarette resistant; (c) covers must be match resistant; (d) a permanent label must be fitted to every item of new furniture.

The UK Fire Safety Advice center advises that should a piece of furniture not meet the fire safety standards, this furniture should not be used anymore. If proof of purchase such as a receipt or credit card receipt is available, a complaint should be made to the trader. In the complaint, it should be stated that this item isn't fit for purpose under the Sale of Goods Act. A refund or other goods that do meet the standards should be supplied. If a piece of furniture isn't fire resistant for certain, a report should be filed to Trading Standards against the trader.

These Regulations apply to all persons in the business supply chain from the supply of materials for use in furniture to the supply of the finished article as well as re-upholstery and re-covering. They affect all persons who supply furniture, furnishings, or re-upholstery services including manufacturers, retailers, and importers, and they also apply to persons who hire out furniture in the course of a business.

As manufacturers and importers are exposed to consumers’ complaints, they need to retain information about the relevant ignitability test for a period of five years from the date on which the furniture is supplied to the retailer.