Whitley Corporation Identified Four Operating Segments: Automotive, Electrical, Lawn Equipment

Whitley Corporation identified four operating segments: Automotive, Electrical, Lawn Equipment, and Sporting Goods. Automotive met the revenue test and the profit or loss test. Electrical met all three tests. Lawn Equipment met only the asset test. Sporting Goods did not meet any of the three tests. Which of these segments must be disclosed separately? $$\begin{array} { | l | c | c | c | c | } \hline & \text { Automotive } & \text { Electrical } & \text { Lawn Equipment } & \text { Sporting Goods } \\\hline \text { A) } & \text { Yes } & \text { Yes } & \text { Yes } & \text { Yes } \\\hline \text { B) } & \text { No } & \text { Yes } & \text { No } & \text { No } \\\hline \text { C) } & \text { Yes } & \text { Yes } & \text { Yes } & \text { No } \\\hline \text { D) } & \text { Yes } & \text { Yes } & \text { No } & \text { No } \\\hline \text { E) } & \text { No } & \text { No } & \text { No } & \text { Yes } \\\hline\end{array}$$

A) Option A
B) Option B
C) Option C
D) Option D
E) Option E