Dean Hardware, Inc. is comprised of five operating segments. Information about each of these segments is as follows (in thousands; Intersegment loans are receivables) : 
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?
Definitions:
Resource Availability
The extent to which inputs required for production, such as raw materials, labor, and capital, are readily obtainable in the economy or market.
Technological Capabilities
The skills, knowledge, tools, and processes available to an individual, organization, or society that enable technological developments or innovations.
Comparative Advantage
The capacity of a person, business, or nation to create a product or offer a service at a reduced opportunity cost compared to their rivals, thereby gaining specialized production and advantages in trade.
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