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	$45,200	$28,800
Direct operating expenses	27,900	21,200
Sales	97,600	67,500
Interest expense			$2,100
General overhead			19,300
Income tax			4,500

The income from operations for the Rails Division is

a.$69,700

b.$52,400

c.$97,600

d.$24,500