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D is corrent. Per ASC Topic 280, an enterprise shall report a measure of profit or loss based on the measure reported to the chief operating decision maker for purposes of making decisions. Therefore, this answer is correct. The information used by management includes intersegment profits and should be included.
A is incorrect. Per ASC Topic 280, an enterprise shall report a measure of profit or loss based on the measure reported to the chief operating decision maker for purposes of making decisions.  The information used by management includes intersegment profits and should be included. 
B is incorrect. Per ASC Topic 280, an enterprise shall report a measure of profit or loss based on the measure reported to the chief operating decision maker for purposes of making decisions.  The information used by management includes intersegment profits and should be included.  
B is incorrect. Per ASC Topic 280, an enterprise shall report a measure of profit or loss based on the measure reported to the chief operating decision maker for purposes of making decisions.  The information used by management includes intersegment profits and should be included.