Which Goods in Transit Would Be Recorded in Inventory at Year

Which goods in transit would be recorded in inventory at year end?

A) Goods sold with terms F.O.B. destination point that were shipped at year end.
B) Goods sold with terms F.O.B. shipping point that were shipped before year end.
C) Goods purchased F.O.B. destination that have not been received by year-end.
D) Goods returned for credit before year-end, with terms F.O.B. shipping point.