GAAP's Provision for Ownership of Goods (Goods-In-Transit or Consigned Goods) $\quad$

GAAP's provision for ownership of goods (goods-in-transit or consigned goods), as well as which costs to include in inventory, as compared to IFRS are: Ownership of goods $\quad$$\quad$ Costs to include in inventory
a. essentially similar $\quad$$\quad$ essentially similar
b. essentially different $\quad$$\quad$ essentially different
c. essentially similar $\quad$$\quad$ essentially different
d. essentially different $\quad$$\quad$ essentially similar