Westcoe Company's Goods in Transit at December 31 Include Sales

Westcoe Company's goods in transit at December 31 include sales made (1) FOB destination, and
(2) FOB shipping point, and purchases made
(3) FOB destination, and
(4) FOB shipping point.
Which items should be included in Westcoe's inventory at December 31?

A) (2) and (3)
B) (1) and (4)
C) (1) and (3)
D) (2) and (4)