JNG Corp Has 4 Segments, the Details of Which Are

Multiple Choice

JNG Corp has 4 segments, the details of which are shown below. All figures are in thousands of dollars. $\begin{array}{|l|r|r|r|}\hline \text { Segment } & \text { Revenues } & \text { Profits } & \text { Assets } \\\hline \mathrm{A} & \$ 12 & \$ 6 & \$ 40 \\\hline \mathrm{B} & \$ 60 & \$ 2 & \$ 80 \\\hline \mathrm{C} & \$ 35 & \$ 10 & \$ 80 \\\hline \mathrm{D} & \$ 200 & \$ 80 & \$ 20\\\hline \end{array}$ Using only the Assets test, which of the following segment(s) would be reportable?

A) A
B) A, B and C
C) A, B, C and D
D) B, C and D