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	$47,900	$29,000
Direct operating expenses	26,800	22,800
Sales	99,600	66,600
Interest expense			$2,500
General overhead			18,400
Income tax			4,200

The income from operations for the Locomotive Division is

a.$43,800

b.$66,600

c.$37,600

d.$14,800