Pine Ltd. is a diversified corporation and has developed the following information about its five segments:

ABCDE

Total sales$180,000$625,000$125,000$190,000$260,000

Operating profit (loss) (125,000)140,00020,000(130,000)(15,000)

Total assets780,0002,400,000525,0001,650,0002,650,000

Identify which segments would be considered as reportable segments by applying all the tests:

(A)A, B, C, D, E

(B)A, B, C, E

(C)A, B, D, E

(D)A, B, D

(E)D, D, E