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 $45,000 $31,100 Direct operating expenses 27,900 22,200 Sales 95,900 66,500 Interest expense $2,000 General overhead 19,900 Income tax 4,500 The income from operations for the Locomotive Division is Oa. $66,500 Ob. $13,200 Oc. $35,400 Od. $44,300