The following segment information relates to Tolkein Enterprises:

        Applying the tests for identifying a reportable segment in accordance with AASB 8, which of the above segments qualify for reporting and do the segments satisfy the 75 per cent test? A. mechanical engineering and retailing, 75 per cent test satisfied; B. industrial manufacturing, mechanical engineering and retailing, 75 per cent test satisfied; C. project consulting, mechanical engineering and retailing, 75 per cent test satisfied; D. industrial manufacturing, project consulting, mechanical engineering and retailing, 75 per cent test satisfied;