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	$46,000	$28,400
Direct operating expenses	26,500	21,900
Sales	92,500	66,200
Interest expense			$2,400
General overhead			19,000
Income tax			4,300

The income from operations for the Locomotive Division is

a.$37,800

b.$15,900

c.$44,300

d.$66,200