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 $47,100 $29,900 Direct operating expenses 26,900 21,800 Sales 93,900 68,900 Interest expense $3,000 General overhead 19,300 Income tax The income from operations for the Locomotive Division is 4,500 Oa. $68,900 Ob. $39,000 Oc. $17,200 Od. $47,100