Priestly Corporation's Revenues for the Year Ended December 31, 2020

Priestly Corporation's revenues for the year ended December 31, 2020, were as follows:Consolidated Revenue per the Income Statement: $1,400,000Division 1 Intersegment Sales: $200,000Division 2 Intersegment Sales: $80,000For purposes of the Revenue Test, what amount will be used as the benchmark for determining whether a segment is reportable?

A) $140,000.
B) $148,000.
C) $160,000.
D) $168,000.
E) $0.