Brown Ltd. is determining which items should be included in the inventory count at December 31, 2021. Which of the following items would NOT be included in the inventory count at the end of the year?

a)	Goods shipped to Brown Ltd. FOB shipping point on December 30 from a supplier, and received by Brown Ltd. in January.

b)	Goods shipped out to a customer by Brown Ltd. FOB destination on December 31, and received by the customer in January.

c)	Goods which arrive at Brown Ltd. on December 31 which are still on the loading dock.

d)	Goods shipped to Brown Ltd. FOB destination on December 30 from a supplier, and received by Brown in January.

e)	Inventory on display in the window of Brown Ltd. stores on December 31.