49. Identifiable assets for the 4 industry segments of Brittle Company are as follows:

Candy $120,000

Stix $240,000

Chips $980,000

Gum $ 45,000

Brittle Company uses IFRS for its external financial reporting. Using only the identifiable

assets test, which of the segments are reportable?

a. Under IFRS, all four segments must be reported.

b. Candy, Stix, and Chips only.

c. Chips only.

d. Stix and Chips only.