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	$45,200	$31,100
Direct operating expenses	27,200	20,000
Sales	91,300	68,100
Interest expense			$2,300
General overhead			19,700
Income tax			4,200

The net income for Train Corporation is

a.$35,900

b.$83,100

c.$9,700

d.$67,400