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 $ $47,200$ $$30,720$

Direct operating expenses $27,20020,040$

Sales $108,00078,000$

Interest expense $ $2,040$

General overhead $18,160$

Income tax $4,700$

The income from operations for the Rails Division is

a$.$ $$60,800$

b$.$ $$33,600$

c$.$ $$8,700$

d$.$ $$21,150$