Orange Entity Designs and Manufactures High-Tech Consumer Goods

Orange Entity designs and manufactures high-tech consumer goods. They have determined that two subsidiaries - the Orange Operating Systems (OOS) segment and the Clandestine Clementine Computers (CCC) segment both meet the criteria in IFRS 8 for being separately reportable. An additional two segments - Marmalade Mice Manufacturing (MMM) and Sun Kissed Solar Energy (SKS) did not meet the criteria for being separately reportable. Total external revenue for Orange Entity for the year was €100 million. Of that amount, OOS generated €30 million , CCC generated €40 million, MMM generated €26 million, and SKS generated €4 million. In addition to OOS and CCC, What operating segments are separately reportable?

A) SKS
B) MMM
C) SKS and MMM
D) Neither SKS nor MMM