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	$47,500	$28,200
Direct operating expenses	27,400	20,400
Sales	93,000	69,900
Interest expense			$2,600
General overhead			19,500
Income tax			4,300

The income from operations for the Rails Division is