On June 25, 2010, Crusaders Co

On June 25, 2010, Crusaders Co. purchased goods costing $20,000, terms were FOB destination. The following costs were incurred in connection with the delivery of the goods:

The goods were received on June 30, 2010. How much of these costs should be included in Crusaders' June 30, 2010 balance sheet?

A) $20,000
B) $21,500
C) $22,500
D) $23,000
E) all of the above