dean hardware, inc. 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 - 4 8 - interest revenue - intersegment - 6 - - 22 operating expenses - outsiders 116 414 40 102 26 operating expenses - intersegment 2 20 6 16 22 interest expense - 12 - 2 22 income taxes (4 ) 10 4 6 2 tangible assets 18 116 12 12 8 intangible assets - - 4 8 6 intersegment receivables 8 6 - - - 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?