Making Image as a Link

HTML: 

<div id="content">
<h2>Report Collection Link</h2>
<a href="Development.htm">
                      <img src="D:\report\sun.png" alt="sun" style="width:100px; height:100px; border:0;vertical-align:middle"></a>
</div>

CSS:

#content{
margin: 30px 0;
background: white;
padding: 20px;
clear: both;

}