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Dean Hardware, Inc. is comprised of five operating segments. Information about each of these segments is as follows (in thousands): Rakes Sales to outsiders $ 94 Intersegment transfers 4 Interest revenue - outsiders 2 Interest revenue - intersegment Operating expenses - outsiders 116 Operating expenses 2 intersegment Interest expense Income taxes (4) Tangible assets 18 Intangible assets Intersegment receivables 8 Pails Shovels Hardware Accessories $506 $ 44 $ 122 $ 28 26 14 30 24 4 8 6 22 414 40 102 26 20 6 16 22 12 2 22 10 4 6 2 116 12 12 8 4 8 6 6 - . In applying the asset test, what is the minimum amount an operating segment must have in order to meet the asset test for a reportable segment? Multiple Choice $12.5 $172 In lying the asset test, what is the minimum amount an operating segment must have in order to meet the asset test for a reportable segment? Multiple Choice $12.5 5172 $152 a 3198