An Ottawa, Ontario, Canada-based manufacturer of LED lighting equipment is using "FCA Port of Montreal, Quebec, Canada Incoterms 2020" in a contract with a European Buyer. The seller agrees to deliver the goods to the container terminal in Montreal prior to ocean shipment. The goods are put in a container and then transported by the seller's own truck to the container terminal where they are offloaded by a reach stacker. During the offloading, the reach stacker drops the goods and the goods in the container are destroyed. According to the Incoterms 2020, who is supposed to bear the cost of this loss? Why?