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	$45,700	$28,900
Direct operating expenses	27,000	22,000
Sales	96,700	69,300
Interest expense			$2,800
General overhead			19,800
Income tax			4,200

The net income for Train Corporation is

$72,700

$91,400

$15,600

$42,400