Customers can also send in their unwanted clothing articles for ThredUp to resell. ThredUp's professional buyers go through the articles of clothing sent in and assess the salability of those items. ThredUp only accepts certain brand names of clothing, including brands like J. Crew, Gucci, Gap, and Nike. Items must also be in new or like-new condition. When ThredUp accepts an article of clothing to list on its online store, the item is accepted on consignment and the payout to the original owner will occur once the item sells and a 14-day return window has passed. A consigned item can be reclaimed by the owner after it is listed on ThredUp's website. If the item has not sold and has not been reclaimed by the original owner within a specified length of time, the item becomes the property of ThredUp. If clothing articles sent in by potential sellers do not measure up to ThredUp's standards, the items are returned to the original owner if he/she has indicated that he/she wants to have the items returned. Otherwise, ThredUp will either sell the unaccepted items to third party sellers or pass them onto textile recyclers to be upcycled. In addition to consignment goods that are sent in by the original owners for resale, ThredUp does purchase some items for its inventory. ThredUp's inventory increased from $3.5 million to $9.8 million during its fiscal year ending December 31, 2021. It uses the specific identification method for costing its inventory. You would find inventory on ThredUp's: O A. Balance sheet B. Income statement C. Both income statement and balance sheet D. Neither income statement nor balance sheet