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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 Division	Locomotive Division	Corporate Total
Cost of goods sold	$47,700	$28,400
Direct operating expenses	27,800	21,500
Sales	94,800	65,300
Interest expense			$2,200
General overhead			18,000
Income tax			4,500

The income from operations for the Rails Division is

a. $47,100

b. $19,300

c. $94,800

d. $67,000