Read the following scenario, then answer the following question.

Atlanta Jet purchases helicopters through Eagle Jets. Atlanta Jet wanted a used Eurocopter AS-350B3. Eagle Jets would be purchasing the helicopter in its name and immediately Atlanta Jet would buy it, often with Eagle Jet never taking possession. Atlanta Jet agreed to purchase the helicopter from Eagle Jet for a $25,000 flat fee above Eagle Jets cost. Atlanta Jet did not purchase insurance for the Eurocopter.

In the fall of 2016, Eagle Jet located a Eurocopter owned by HeliBol for $1,000,000. Eagle Jet agreed to sell it to Atlanta Jet for $1,025,000. Under the terms, Eagle Jets bore the risk of loss beginning when Eagle Jets paid the purchase price to Atlanta Jet.

The agreement between Eagle Jet and Atlanta Jet stated: "After delivery of the aircraft by Seller to the pre-purchase inspection facility, the aircraft shall not be flown until Purchaser or its designee accepts the aircraft and pays the purchase price in full." On October 20, 2016, a representative of HeliBol signed the parallel agreement for the purchase between HeliBol and Atlanta Jet.

On October 5, 2016 the helicopter was moved to a pre-purchase inspection facility in Florida. The inspection noted some issues but all parties agreed that the issue did not make the helicopter less safe but that further inspection was needed. The simultaneous sale of the helicopter concluded. The helicopter was moved by train to a Georgia facility for further inspection, which Eagle Jet agreed to pay for any repairs. While in route to Georgia via train, the helicopter was destoyed in a collision. Atlanta Jet is suing Eagle Jet for return of the purchase price. Under the UCC, discuss who should bear the costs of the loss.