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 $47,300 $29,000 Direct operating expenses 27,600 21,900 Sales 92,200 66,400 Interest expense $3,000 General overhead 18,300 Income tax 4,000 The income from operations for the Rails Division is Oa. $64,600 Ob. $44,900 Oc. $92,200 Od. $17,300