Natarajan, Inc. had the following operating segments, with the indicated amounts of segment revenues and segment expenses: 
According to the profit or loss test, which segments would require disaggregation?
Definitions:
Income Elastic
A measure of how the demand for a good or service changes in response to changes in consumers' income.
Price Inelastic
A characteristic of a good or service for which demand does not significantly change with a change in its price.
Price Support
The term used to refer to price floors applied to farm commodities; the minimum price that the government allows farmers to receive for farm commodities like wheat or corn.
Farm Incomes
Farm incomes encompass the earnings and revenue generated from agricultural activities, reflecting the financial health and viability of farming operations.
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