An entity is permitted to aggregate operating segments that have similar economic characteristics under certain circumstances. Which of the following circumstances would allow aggregation of Entity A into Segment B?
a. Entity A is expected to be included in Segment Z, a new segment, in future periods.
b. Segment B consists of retail and wholesale operations and Entity A was primarily a retail establishment but is now engaged primarily in rendering services to the parent entity.
c. Entity A was spun off from Entity C and is now owned directly by the parent entity.
d. Entity A has recently filed bankruptcy and will be liquidated.