16. Purchaser Inc, and Supplier Inc. both have December 31 year-ends. Purchaser Inc. purchases inventory from Supplier Inc. and the terms include FOB destination. If the inventory is in transit on December 31, the following is correct about this inventory (a) The amount of the inventory should be included in Purchaser's ending inventory and the amount of the inventory should be included in Supplier's ending inventory (b) The amount of the inventory should be included in Purchaser's ending inventory and the amount of the inventory should not be included in Supplier's ending inventory (c) The amount of the inventory should not be included in Purchaser's ending inventory and the amount of the inventory should be included in Supplier's ending inventory. (d) The amount of the inventory should not be included in Purchaser's ending inventory and the amount of the inventory should not be included in Supplier's ending inventory (e) None of the above