b$.$ A warehouse fire destroyed $$5\mathrm{.}4$ million worth of uninsured inventory. $($Select the best choice below.$)$

A$.$ Inventory would increase by $$5\mathrm{.}4$ million, and the book value of equity would decrease by the same amount.

B$.$ Inventory would decrease by $$5\mathrm{.}4$ million, as would the book value of equity.

C$.$ Inventory would decrease by $$5\mathrm{.}4$ million, and the book value of equity would be unchanged.

D$.$ Inventory would increase by $$5\mathrm{.}4$ million, as would the book value of equity.