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	$46,800	$31,500
Direct operating expenses	26,900	20,900
Sales	99,900	66,300
Interest expense			$2,700
General overhead			18,100
Income tax			4,400

The income from operations for the Rails Division is

a. $53,100

b. $26,200

c. $73,000

d. $99,900