< The following financial information was summarized from the accounting records of Train Corporation for the current year ended December 31: Rails Locomotive Corporate Division Division Total Cost of goods sold $47,800 $30,000 Direct operating expenses 28,000 22,400 Sales 99,600 67,000 Interest expense $2,100 General overhead 19,100 Income tax 4,200 The net income for Train Corporation is Oa. $88,800 Ob. $13,000 Oc. $38,400 Od. $76,300