Amalgamated Energy has three segments, Solar Energy, Hydro Electric, and Wind. Their December 31, 2020 Balance Sheet, broken down by segment as well as in total, is as follows: Segment Assets & Liabilities @ Book Value Consolidated Balance Sheet (#'s in Millions) ASSETS Cash Inventory PP&E Accum. Depreciation Goodwill Solar 100 50 500 ( 100) 300 Hydro 200 50 2,000 ( 500) 100 Wind 100 100 1,000 (400) 200 400 200 3,500 (1,000) 600 TOTAL ASSETS 850 1,850 1,000 3,700 LIABILITIES Accts. Payable Bonds/Loans Payable 100 0 400 1,000 300 0 800 1,000 EQUITY Contributed Capital Retained Earnings TOTAL LIAB & EQUITY 1,300 600 3,700 During 2020, Net Income of the various segments, as well as consolidated Net Income, was as follows: Solar Hydro Wind Consolidated 2020 Net Income $ 50 $ 80 $ 10 $ 140 A. (1) Assuming that you considered only the Total Assets" test for Segment Reporting, which of the segments would be required to disclose segment information? B. (1) Assuming that you considered only the "Profitability test for Segment Reporting, which of the segments would be required to disclose segment information