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 Corporate Total Division Division $30,300 $47,000 Cost of goods sold 20,300 27,700 Direct operating expenses 90,000 66,600 Sales $2,700 Interest expense 18,500 General overhead 4,300 Income tax The income from operations for the Rails Division is