The following financial information was summarized from the accounting records of Train Corporation for the current year ended December 31 Locomotive Rails Corporate Division Division Total Cost of goods sold $45,300 $30,200 Direct operating expenses 28,000 21,200 Sales 93,700 68,300 Interest expense $2,300 General overhead 18,300 Income tax 4,400 The income from operations for the Locomotive Division is Oa. $47,100 Ob. $38,100 Oc. $16,900 Od. $68,300