$2$

Priestly Corporation's revenues for the year ended December $31,2020,$ were as follows:

Consolidated Revenue per the Income Statement $$1,400,000$

Division $1$ Intersegment Sales: $$200,000$

Division $2$ Intersegment Sales: $$80,000$

For purposes of the Revenue Test, what amount will be used as the benchmark for determining whether a segment is reportable?

Multiple Choice

$$140,000.$

$$148,000.$

$$160,000.$

Multiple Choice

$$140,000.$

$$148,000.$

$$160,000.$

$$168,000.$

so$.$