An analysis of Abbey Company's operating segments provides the following information (in 000's):

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 revenue test?

a. B, D, and E

b. A and D

c. A, B, and D

d. B, C, D, and E