Melvin owns and operates a clothing store. Which of the following items should be included in his year$-$end inventory?

A custom tailored suit sold and paid for by a customer, but not picked up$.$

Four shirts, still in transit, being shipped to a customer COD.

A spare toner cartridge for the printer in his office.

Two pairs of jeans he gave to his children for their birthdays. He did not pay the business for them.