Presented Below Are Four Segments That Have Been Identified by Haley

Presented below are four segments that have been identified by Haley Productions: $\begin{array}{rrrr}& \text { Total Revenue } & \text { Operating } \\\text { Segments } & \text { (Unaffiliated) } & \text { Profit (Loss) } & \text { Identifiable Assets }\\\text { A } & \$ 255,000 & \$ 30,000 & \$ 900,000 \\\text { B } & 600,000 & (55,000) & 800,000 \\\text { C } & 225,000 & 6,000 & 450,000 \\\text { D } & 90,000 & 4,000 & 225,000\end{array}$ For which of the segments would information have to be disclosed in accordance with professional pronouncements?

A) Segments A, B, C, and D
B) Segments A, B, and C
C) Segments A and B
D) Segments A and D