Liza, Kelsey and Josh Are the Three Operating Segments of Young

Liza, Kelsey and Josh are the three operating segments of Young Company. Which of the following statements is correct based on the information provided below? $\begin{array}{|l|r|r|r|r|r|r|}\hline \text { In } \$ 000 &{\text { Liza }} & \text { Kelsey } &{\text { Josh }} & \begin{array}{r}\text { Total } \\\text { operating } \\\text { segments }\end{array} & \begin{array}{c}\text { Other } \\\text { business } \\\text { units }\end{array} &{\begin{array}{c}\text { Total } \\\text { Young } \\\text { Company }\end{array}} \\\hline \text { Revenue } & 375 & 230 & 510 & 1115 & 395 & 1510 \\\hline \text { Profit/loss } & 200 & 130 & 285 & 615 & 160 & 775 \\\hline \text { Assets } & 455 & 315 & 850 & 1620 & 410 & 2030 \\\hline\end{array}$

A) Liza, Kelsey and Josh are reportable segments of Young Company.
B) Only Kelsey and Josh should be disclosed as reportable segments.
C) Kelsey is not a reportable segment as it does not satisfy the profit/loss quantitative threshold.
D) Young Company needs to identify another reportable segment from 'other business units' component.