Blosser Company's Goods in Transit at December 31 Include

Blosser Company's goods in transit at December 31 include:
Sales made purchases made
(1) FOB destination (3) FOB destination
(2) FOB shipping point (4) FOB shipping point
Which items should be included in Blosser's inventory at December 31?

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