9. The following information pertains to Agnew Corp. and its divisions for the year ended December 31, 2016.

Sales to unaffiliated customers $3,500,000

Intersegment sales of products similar to those sold to

unaffiliated customers 1,050,000

Interest earned on loans to other operating segments 70,000

Agnew and all of its divisions are engaged solely in manufacturing operations. Agnew has a reportable segment if that segment's revenue exceeds

a. $462,000.

b. $455,000.

c. $357,000.

d. $350,000.