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	$ 47,200	$30,720
Direct operating expenses	27,200	20,040
Sales	108,000	78,000
Interest expense			$ 2,040
General overhead			18,160
Income tax			4,700

The income from operations for the Locomotive Division is

a.$14,790

b.$57,960

c.$27,240

d.$47,280