3. The following information pertains to Ari Corporation and its divisions for the year ended December 31, 2016 (in thousands):

Sales to unaffiliated customers $4,000 Intersegment sales of products similar to those sold to unaffiliated customers 1,200 Interest earned on loans to other industry segments 80 The intersegment interest is not reported by the divisions on internal reports reviewed by the chief operating officer. Ari and all of its divisions are engaged solely in manufacturing operations. Ari has a reportable segment if that segment’s revenue exceeds:

a $528 b $520 c $408 d $400 520 CHAPTER 15