Presented Below Are Four Segments That Have Been Identified by Mango

Presented below are four segments that have been identified by Mango Corp.: $\begin{array}{cccc}&&\text { Operating }\\\text { Segments } & \text { Total Revenue } & \text { Profit (Loss) } & \text { Assets } \\\text { A } & \$ 300,000 & \$ 40,000 & \$ 1,200,000 \\\text { B } & 800,000 & (70,000) & 1,200,000 \\\text { C } & 300,000 & 6,000 & 600,000 \\\text { D } & 120,000 & 8,000 & 300,000\end{array}$ According to IFRS, which segments would be considered reportable segments?

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