A company's total external revenue for an accounting period is 15,000,000. There is no inter-segment revenue. The company's total assets are 43,000,000. The total profit or all profitable segments for the period is 2,600,000 and the total losses of all loss-making segments are 1,900,000. Operating segment X has external revenue of 1,300,000, total assets of 3,700,000 m and a loss of 270,000. Is Segment X Reportable According to IFRS 8 Select one: a. Segment X is Reportable as it passes the Total Assets Test b. Segment X is Reportable as it passes the Proft/Loss Test C. Segment X is reported under the "All Other" Category d. Segment X is Reportable as it passes the Revenue Test e. Segment X is not Reportable as it does not pass any of the tests