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

Operating Segments Total Revenue Profit (Loss) Identifiable Assets A $510,000 $48,000 $1,100,000

B 140,000 35,000 550,000

C 210,000 (6,000) 350,000

D 80,000 (13,000) 210,000

E 60,000 10,000 160,000

For how many segments would information have to be disclosed in accordance with professional pronouncements?

a. 4

b. 3

c. 2

d. 5