PLEASE ANSWER ASAP

The following financial information was summarized from the accounting records of Train Corporation for the current year ended December 31:

	Rails Division	Locomotive Division	Corporate Total
Cost of goods sold	$45,400	$28,400
Direct operating expenses	26,600	22,800
Sales	90,300	68,600
Interest expense			$2,400
General overhead			19,900
Income tax			4,500

The income from operations for the Locomotive Division is

a.$40,200

b.$68,600

c.$45,800

d.$17,400