The following financial information was summarized from the accounting records of Train Corporation for the current year ended December 31: Rails Locomotive Corporate Total Division Division Cost of goods sold $48,000 $29,500 Direct operating expenses 26,600 20,100 Sales 98,500 66,300 Interest expense $2,600 General overhead 19,000 Income tax 4,200 The income from operations for the Rails Division is a. $23,900 Ob. $98,500 c. $50,500 d. $71,900