The following financial information was summarized from the accounting records of Train Corporation for the current year ended December 31: Corporate Total Rails Division $46,900 26,400 Locomotive Division $29,200 21,700 68,500 Cost of goods sold Direct operating expenses Sales Interest expense General overhead Income tax The income from operations for the Locomotive Division is 91,700 $2,000 18,500 4,500 Oa. $39,300o Ob. $46,800 Oc. $17,600 Od. $68,500