Tarajan, Inc. had the following operating segments, with the indicated amounts of segment revenues and segment expenses: Segment External Revenues Intersegment Sales Segment Expenses A $ 7,600,000 $ 650,000 $ 6,400,000 B 2,950,000 1,100,000 4,200,000 C 750,000 1,300,000 2,250,000 D 4,000,000 300,000 4,000,000 E 1,700,000 850,000 2,800,000 According to the profit or loss test, which segments would require disaggregation