The following financial information was summarized from the accounting records of Train Corporation for the current year ended December 31: Rails Locomotive Corporate Division Division Total Cost of goods sold $46,000 $30,900 Direct operating expenses 26,200 20,400 Sales 96,800 67,500 Interest expense $2,300 General overhead 19,800 Income tax The income from operations for the Locomotive Division is 4,300 a. $47,100 Ob. $16,200 c. $67,500 d. $36,600