Aretha Corporation and its divisions are engaged solely in manufacturing. The following data pertain to the industries in which operations were conducted for the year ended December 31, 2015:

Division Operating Profit (Loss)

A 30,000,000

B 10,000,000

C (8,000,000)

D (2,000,000)

E 5,000,000

In its 2015 financial statements, Aretha Corporation should disclose an operating segment if operating profit or loss is atleast?

1. 1,000,000
2. 3,500,000
3. 4,500,000
4. 5,500,000