Dean Hardware, Incorporated is comprised of five operating segments. Information about each of these segments is as follows (in thousands): Rakes Pails Shovels Hardware Accessories Sales to outsiders $ 94 $ 506 $ 44 $ 122 $ 28 Intersegment transfers 4 26 14 30 24 Interest revenue - outsiders 2 0 4 8 0 Interest revenue - intersegment 0 6 0 0 22 Operating expenses - outsiders 116 414 40 102 26 Operating expenses - intersegment 2 20 6 16 22 Interest expense 0 12 0 2 22 Income taxes (4) 10 4 6 2 Tangible assets 18 116 12 12 8 Intangible assets 0 0 4 8 6 Intersegment receivables 8 6 0 0 0 In applying the profit or loss test, what is the minimum amount an operating segment must have in order to meet the profit or loss test for a reportable segment