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	$45,000	$28,100
Direct operating expenses	26,800	22,600
Sales	91,500	65,300
Interest expense			$3,000
General overhead			18,100
Income tax			4,200

The income from operations for the Rails Division is

a.$46,500

b.$19,700

c.$64,700

d.$91,500