Five of eight internally reported operating segments of Rollins Company qualify under the standards set by ASC $280$ for segment reporting. However, the five identified segments do not meet the $75$ percent revenue test. ASC $280$ prescribes that management:

Multiple Choice

select additional operating segments untill the $75\%$ threshold is met.

consolidate the remaining operating segments and include them under an "all other" category.

include the heading "corporate headquarters" as an operating segment

subdivide segments until there are at least $10$ reportable segments.