When Does Risk of Loss Pass in a Sale of Goods

When does risk of loss pass in a sale of goods that does not involve a common carrier:

A) Upon tender of delivery for both merchant sellers and nonmerchant sellers.
B) Upon tender of delivery for merchant sellers and when goods are received by the buyer in the case of nonmerchant sellers.
C) Upon tender of delivery for nonmerchant sellers and when goods are received by the buyer in the case of merchant sellers.
D) When goods are received by the buyer for both merchant sellers and nonmerchant sellers.