After Sweeney Has Transferred a Painting to a Barbershop, the Painting

After Sweeney has transferred a painting to a barbershop, the painting:

A) Should be counted in Sweeney's inventory until the barbershop sells it.
B) Should be counted in the barbershop's inventory, as they now possess it.
C) Should be counted in either Sweeney's or the barbershop's inventory, depending on which incurred the cost of preparing the painting for display.
D) None of these.