JNG Corp has 4 segments, the details of which are shown below. All figures are in thousands of dollars. Using ALL of the applicable tests, which of the following

JNG Corp has 4 segments, the details of which are shown below. All figures are in thousands of dollars. Using ALL of the applicable tests, which of the following segment(s) would be reportable?
A) A
B) A, B and C
C) A, B, C and D
D) B, C and D