$2$ Which of the following cannot be a reportable operating segment under IFRS $8?$

A Segment A is a division of a listed company that sells goods to other segments of the organisation. It does not sell any services to third parties

B Segment B is a division of a listed company that sells components to internal and external customers. Its total revenue is $14\%$ of the total of segment revenues; its internal revenue is $12\%$ of the total of segment internal revenue and its external revenue is $6\%$ of the total of segment external revenue $9$

C Segment $C$ is a division of an unlisted company that operates a chain of bars and provides financial information to be reviewed by the company's Board of Directors

D Segment D is head office of a listed company. It operates as a cost centre and provides management services to other divisions of the company.