On December $30,$ Gremlin Company ships $150$ containers of inventory to Dramaticus, Inc., FOB Destination. Dramaticus receives the

inventory on January $2.$ When it calculates its final physical inventory as of December $31,$ should Dramaticus include the $150$ containers in

its Inventory balance?

A Yes, because title has passed.

Yes, but only if Dramaticus is happy with the shipment.

It depends on the terms of Gremlin.

No$,$ because title hasn't yet passed.