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	$45,800	$30,100
Direct operating expenses	27,200	20,800
Sales	91,200	67,600
Interest expense			$2,300
General overhead			18,200
Income tax			4,300

The income from operations for the Rails Division is

a.$45,400

b.$18,200

c.$91,200

d.$64,000