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 $47,300 $28,800 Direct operating expenses 26,000 22,000 Sales 95,800 67,800 Interest expense $2,200 General overhead 19,700 Income tax 4,400 The net income for Train Corporation is Oa. $87,500 Ob. $71,700 Oc. $39,500 Od. $13,200