How do sshfs inode values relate to the inodes in the remotely mounted filesystem?

a The sshfs inode values are identical to those on the remote filesystem.

b The sshfs inode values have no relationship to the remote filesystem inode values.

c The sshfs inode values are the remote inode numbers plus a fixed offset.

d The sshfs inode values are sometimes the same as the remote inode values, and sometimes they are different.