Risk of loss passes in the sale of goods which does not involve a common carrier:

A. Open tender of delivery for both merchant sellers and non-merchant sellers

B. Upon tender of delivery for a merchant sellers and when goods are received by the buyer in the case of non-merchant sellers

C. Upon tender of delivery for non-merchant sellers and when goods are actually received by the buyers in the case of merchant sellers

D. When goods are received by the buye for both merchant and non-merchant sellers