S&C, Inc Purchases $2,100 of Inventory with Shipping Terms FOB Olympia

S&C, Inc. purchases $2,100 of inventory with shipping terms FOB Olympia. The supplier is based in Seattle and S&C is based in Olympia. The shipping costs are $300. What is the cost of S&C's inventory?

A) $2,100
B) $2,400
C) Either $2,100 or $2,400 is an acceptable amount to assign to inventory cost under GAAP.
D) There is not enough information to calculate inventory cost.