on for the The following financial information was summarized from the accounting records of Train Corporati current year ended December 31: Corporate Total Rails Division $45,000 26,900 99,000 Locomotive Division $30,900 22,800 65,600 Cost of goods sold Direct operating expenses Sales Interest expense General overhead Income tax The income from operations for the Locomotive Division is $3,000 18,500 4,400 a. $42,800 b. $65,600 Oc. $34,700 Od. $11,900