Use this information for questions 13 to 15 B&M Co. has 3 segments - pastries, baking supplies, and winemaking equipment. Data for each follows: Revenue Pastries Baking Winemaking Total $75,000 $85,000 $800,000 $960,000 $25,000 $15,000 $135,000 $175,000 $250,000 $275,000 $2,000,000 $2,525,000 Profit Assets Required: Under IFRS, which segment(s) is a reportable segment based on the profit test? Select one: O a. 3 O b. 2 c. 1 O d. 0