Gracia Enterprises operates across five industries.

Task $1$:

After reviewing the information provided, determine which of the five operating segments are reportable based on the revenue test, asset test, and profit $($loss$)$ test. A "yes" in an answer column indicates that a segment meets the test to be reported and a $"$no$"$ indicates it does not.

Task $2$:

For the question below, choose the best answer from the choices given. Which operating segment does not need to be separately disclosed under any of the tests?