Kaycee Corporation's Revenues for the Year Ended December 31, 2012

Multiple Choice

Kaycee Corporation's revenues for the year ended December 31, 2012, were as follows:
Consolidated Revenue per the Income Statement: $1,200,000
Upstream Intersegment Sales: $180,000
Downstream Intersegment Sales: $60,000
For purposes of the Revenue Test, what amount will be used as the benchmark for determining whether a segment is reportable?

A) $24,000.
B) $120,000.
C) $138,000.
D) $144,000.
E) $0.