JNG Corp has 4 segments, the details of which are shown below. All figures are in thousands of dollars.

SegmentRevenuesProfitsAssets

A $12 $6 $40

B $60 $2 $80

C $35 $10 $80

D $200$80 $20

1) Using only the Profit test, which of the following segment(s) would be reportable?

A) A

B) B

C) C

D) C and D

2) Using only the Revenue test, which of the following segment(s) would be reportable?

A) A

B) C and D

C) A, B, and D

D) B, C, and D

3) Using only the Assets test, which of the following segment(s) would be reportable?

A) A

B) A, B, C and D

C) A, B and C

D) B, C and D