Zelda in B tier. Why? Unless this is tiering how much money they bring in then that makes sense.Smash is literally Nintendo's most important franchise. It single handily promotes and saves niche and lame Non-Mainstream franchises like Bayonetta, Metroid, Star Fox, etc.
It literally brought Fire a Emblem from being irrelevant and a nerd weeb game to bringing more money in than Zelda.
Only reason people even know what Earthbound, Ice Climbers, and F-Zero are is because of Smash.
Half the franchises in Smash would be dead if not for Smash.
EDIT - Obviously not including Pokémon and Mario, which are a Tier above everything else.
S Tier - Pokemon, Mario
A Tier - Smash
B Tier - Fire Emblem, Zelda
C Tier - Donkey Kong, Kirby, Yoshi, Animal Crossing
Everything else feeds off Smash for marketing and to live.
Edit: I just noticed that you have severely underestimated Animal Crossing. As well as Zelda does bring in significantly more money than Fire Emblem.