28. Which statement best explains why \( 2 ( 46 x + 12 x ) + 2 x \) and \( 94 x + 24 x \) are equivalent?
A The expressions both contain only whole number coefficients.
B The expressions both contain the variable \( x \) .
C The expressions have the same values only when a whole number is substituted for \( x \) .
D The expressions have the same values when any value is substituted for \( x \) .