The following financial information was summarized from the accounting records of Train Corporation for the current year ended December 31: Rails Division Locomotive Division $32,000 Corporate Total Cost of goods sold Direct operating expenses Sales Interest expense General overhead Income tax $47,800 26,900 90,400 21,400 69,800 $2,800 18,100 4,200 The net income for Train Corporation is Oa: $68,100 Ob. $7,000 Oc. $80,400 Od. $32,100