XXXX LTD is a diversified corporation and has developed the following information about its five segments:

A B C D E

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

Operating profit (loss) (125,000) 140,000 20,000 (130,000) (15,000)

Total assets 780,000 2,400,000 525,000 1,650,000 2,650,000

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