Mason Company has prepared consolidated financial statements for the current year and is now gathering information in connection with the following five operating segments it has identified. Company Total Books Sales to outside parties $1,774 $ 203 Computers $ 769 Maps Travel Finance $ 452 $ 350 Intersegment sales 589 48 300 63 178 0 Interest income-external 145 84 0 0 0 61 Interest income-intersegment loans 171 0 0 0 0 171 Assets 3,795 266 1,498 308 363 1,360 Operating expenses 1,579 139 876 291 214 57 Expenses-intersegment sales 284 94 75 45 70 Interest expense-external 131 0 0 131 Interest expense-intersegment loans 243 45 95 62 41 0 Income tax expense (savings) 165 72 (17) 87 01 (68) General corporate expenses 115 Unallocated operating costs 140 Determine the reportable segments by performing each applicable test (Figures are in thousands) a. Revenue test b. Profit or loss test c. Asset test