Presented below are four segments that have been identified by Haley Productions:

$\backslash$table$[[,$Total Revenue,Operating,$],[$Segments$,($Unaffiliated$).,$Profit $($Loss$).,$Identifiable Assets$],[$A$,$$$255,000,$$$30,000,$$$900,000],[$B$,600,000,(55,000),800,000],[$C$,225,000,6,000,450,000],[$D$,90,000,4,000,225,000]]$

For which of the segments would information have to be disclosed in accordance with professional pronouncements?

Select one:

a$.$ Segments A$,$ B$,$ and C

b$.$ Segments A and $D$

c$.$ Segments $A,B,C,$ and $D$

d$.$ Segments A and $B$