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	$46,100	$30,000
Direct operating expenses	27,800	22,900
Sales	91,300	65,600
Interest expense			$2,400
General overhead			19,400
Income tax			4,500

The net income for Train Corporation is

a.$3,800

b.$80,800

c.$30,100

d.$67,400