12. A seller has a place of business in County " A " and negotiates for a sale of tangible personal property to a consumer in County "B". The property is delivered directly from the wholesaler's warehouse, located in County " C ", to the purchaser and is never physically in the seller's county. All counties are in California. a. The purchaser should report local use tax to County "B". b. The seller should report local sales tax to County "A". c. The seller should report local use tax to County "B". d. The seller should report local sales tax to County " C ". e. The wholesaler should report the local sales tax to County " C