In an off-shore transaction, the delivery lead time can be 2 months or more. The buyer receives goods at the end of these two months. Only after then, the buyer pays the seller in some transactions. Because of their size and credit rating, the buyer and seller can borrow loans from banks at different interest rates. To accurately compute the inventory holding cost during these two months in a transaction described above, we should use. a. Seller's interest rate for borrowing a loan b. Buyer's interest rate for borrowing a loan c. Minimum of seller's and buyer's interest rates d. Maximum of seller's and buyer's interest rates