Howard Corporation has six different operating segments reporting the following operating profit and loss figures:
A $ 80,000 profit
B 140,000 loss
C 100,000 profit
D $440,000 loss
E 50,000 profit
F 170,000 profit
With respect to the profit or loss test, which of the following statements is not true?
a. A is a reportable segment based on this one test.
b. C is not a reportable segment based on this one test.
c. E is not a reportable segment based on this one test.
d. F is a reportable segment based on this one test.