Nash Consolidated is involved in four operating segments, A, B, C, and D (there are no intersegment sales). The following information is available.

Segment		Operating Profit (Loss)		Nonaffiliate Sales		Identifiable Assets
A		(500)		1,600		4,000
B		100		400		600
C		900		2,000		5,000
D		90		1,000		1,000

Using the revenue test, the operating profit test, the asset test, and then your answer to the first parts combined with the 75% combined revenue test, determine which of the operating segments are reportable segments?