(Note: This is a Kaplan CPA Review Question) The following information pertains to Aria Co. (Aria) and its operating segments for the year ended December 31, 20X6: Sales to unaffiliated customers $2,000,000 Intersegment sales of products $600,000 Interest earned on loans to other industry segments $40,000 Aria and all its divisions are engaged solely in manufacturing operations. Aria evaluates divisional performance based on controllable contribution by segments. Aria has a reportable segment if that segment's revenue exceeds: 

a. $200,000 

b. $260,000 

c. $204,000 

d. $264,000