On December $27,2022,$ Tavares Industries shipped goods via UPS to Fortin Department Stores under FOB Destination shipping terms.$$The goods arrived at Fortin Department Stores on January $3,2023.$

Which of the following statements correctly describes the treatment of the goods in$-$transit at December $31,2022?$

Option A

Tavares Industries includes the goods in its inventory at December $31,2022$

Option B

Fortin Department Stores includes the goods in its inventory at December $31,2022$

Option C

Both companies include the goods in their inventories at December $31,2022$ as both have claims to the goods

Option D

Neither company includes the goods in its inventory at December $31,2022$ as the goods are in the possession of UPS