Pharoah Inc. is involved in five separate industries. The following information is available for each of the five industries: Operating Operating Total Profit/ Segment Revenue (Loss) Assets A $140,352 $30,660 $246,154 B 40,101 9,811 11,282 C 26,065 -6,132 36,923 D 190,477 -2,453 50,256 E 2,005 613 15,385 $399,000 $32,499 $360,000 Calculate the minimum reportable segment amount based on the revenue test.