Dean Hardware, Inc. is comprised of five operating segments. Information about each of these segments is as follows (in thousands): Pails Shovels Hardware Accessories $506 $ 44 $ 122 $ 28 26 14 30 24 4 8 - - 6 22 - 414 40 102 26 Rakes Sales to outsiders $ 94 Intersegment transfers 4 Interest revenue outsiders 2 Interest revenue intersegment Operating expenses outsiders 116 Operating expenses 2 intersegment Interest expense Income taxes (4) Tangible assets 18 Intangible assets Intersegment receivables 8 20 6 16 22 12 2 22 10 4 6 116 12 12 N 001 4 8 6 - - In applying the asset test, what is the minimum amount an operating segment must have in order to meet the asset test for a reportable segment