Use this information for Train Corporation to answer the question that follow. The following financial information was summarized from the accounting records of Train Corporation for the current year ended December 31: Rails Locomotive Division Division Corporate Total Cost of goods sold $47,700 $28,500 Direct operating expenses 26,800 20,500 Sales 99,200 68,300 Interest expense $2,500 General overhead 18,800 Income tax 4,000 The income from operations for the Locomotive Division is Oa. $68,300 Ob. $39,800 Oc. $19,300 Od. $47,800