In a Sale of Couches from Furniture Manufacturer to Home

In a sale of couches from Furniture Manufacturer to Home Furnishing Sales, the delivery truck crashes and destroys the furniture. Under the UCC, the rights and liabilities of Furniture Manufacturer and Home Furnishing Sales in this circumstance are generally determined by

A) the right of ownership.
B) who has title.
C) whether the goods are identified.
D) who has the risk of loss.