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 Direct operating expenses $ 47,200 27,200 108,000 $30,720 20,040 Sales 78,000 Interest expense General overhead $ 2,040 18,160 4,700 Income tax The net income for Train Corporation is Oa. $60.840 Ob. $35.940 Oc. $48,390 Od. $83,180