Faulk Ltd Has Provided the Following Information - Under the Revenue Test Only, Which Segments Are Reportable

Faulk Ltd. has provided the following information: $$\begin{array} { | c | r | r | r | } \hline \text { Segment } & \text { Assets } & \text { Revenues } & \text { Profits } \\\hline \text { A } & \$ 60,000 & \$ 18,000 & \$ 9,000 \\\hline \text { B } & 120,000 & 90,000 & 3,000 \\\hline \text { C } & 120,000 & 52,500 & 15,000 \\\hline \text { D } & 30,000 & 300,000 & 120,000 \\\hline\end{array}$$
- Under the revenue test only, which segments are reportable?

A) Segments A and C only
B) Segments B and D only
C) Segments B, C, and D only
D) All the segments are reportable.