Glenrosa Company Bought Inventory FOB Shipping Point from Monterosa Company

Glenrosa Company bought inventory FOB shipping point from Monterosa Company for $8,200 cash,including shipping charges.On December 31,the last day of the accounting year,the goods were on a truck owned by Common Carrier,Inc. ,and not expected to arrive until January 3.Which company should include these goods in its December 31 inventory?

A) Glenrosa should include the $8,200 in its inventory.
B) Glenrosa owns the inventory,but Common Carrier has possession of it.Each of them should include half of the inventory,$4,100 each.
C) Common Carrier should include the $8,200 in its inventory,since the inventory is on its truck.
D) Glenrosa owns the inventory,but Common Carrier has possession of it.Neither of them can include the $8,200 in its December 31 inventory.