An analysis of Abbey Company's operating segments provides the following information:

Operating Segment	Revenues							Segment Profit (Loss)				Segment Assets
	External			Intersegment
A	$	30		$	27			$	6			$	40
B		45			0				32				120
C		36			0				(7	)			82
D		200			116				4				190
E		44			0				(72	)			38

Refer to the above information. Which of the operating segments above meet the operating profit (loss) test?

Multiple Choice

• B and E

• A and B

• A, B, and E

• A, B, C, and E