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	$45,100	$32,000
Direct operating expenses	28,000	20,000
Sales	97,300	68,700
Interest expense			$2,100
General overhead			18,400
Income tax			4,300

The income from operations for the Locomotive Division is

A.$68,700

B.$36,700

C.$48,700

D.$16,700