I am having an issue with a question. The question ask us to pick a tax return category from the tableau. I chose category 8 which is "Business and nonbusiness returns with Earned Income Tax Credit by size of total gross receipts: (8) Under $25,000." Then it asked us to compare and contrast the 2017 and 2018 difference in IRS examination for that category and to discuss what factors may have impacted a change in the IRS examination data. The data is on the excel file below. According to the data it looks like there was little change but I'm not sure how to answer the question. Im not sure what what cause more or less examinations for the year in that category. Any help would be great.

Percentage of Returns Examined	Number of Returns Filed	Return Category Description	Year of Year	Number of Returns Examined	Number of Returns Filed	Recommended Additional Tax (in Thousands)	Return Category
0.014393	25227279	Returns with total positive income under $200,000; Business and nonbusiness returns with Earned Income Tax Credit by size of total gross receipts; Under $25,000	2017	363098	25227279	1679971	8
0.011576	24636250	Returns with total positive income under $200,000; Business and nonbusiness returns with Earned Income Tax Credit by size of total gross receipts; Under $25,000	2018	285198	24636250	1267251	8