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 $45,600 $31.90 Cost of goods sold Direct operating expenses Sales Interest expense General overhead Income tax The income from operations for the Rails Division is 26,900 22,900 91,800 66,400 $2,100 18,200 4,300 Oa. $64,900 Ob. $19,300 C. $46,200 Od. $91,800