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 Corporate Division Division Total Cost of goods sold 45,900 $31,900 Direct operating expenses 26,600 20,100 Sales 97,200 69,400 Interest expense $2,300 General overhead 18,000 Income tax 4,100 The net income for Train Corporation is