Amazon's goods in transit at December $31$ include sales made

$(1)$ FOB destination

$(2)$ FOB shipping point

and purchases made

$(3)$ FOB destination

$(4)$ FOB shipping point.

Which items should be included in Amazon's inventory at December $31?$

$(1)$ and $(3)$

$(2)$ and $(3)$

$(2)$ and $(4)$

$(1)$ and $(4)$