The following financial information was summarized from the accounting records of Train Corporation for the current year ended December 31: Rails Division Locomotive Division Corporate Total Cost of goods sold $45,300 $31,000 Direct operating expenses 27,700 23,000 Sales 90,600 66,700 Interest expense $2,500 General overhead 18,700 Income tax 4,500 The gross profit for the Rails Division is

a.$17,600

b.$62,900

c.$45,300

d.$90,600