Sykes, Inc. sells shoes. On December $28,2022$ they ship $10,000$ pairs of shoes to Foot Locker on terms F$.$O$.$B$.$ Shipping Point. They ship the goods using FedEx. While in transit, the goods are insured by GEICO. The goods are received by Foot Locker on January $2,2023.$ As of December $31,2022$ the shoes should be correctly included in the Inventory of:

a$.$ Sykes, Inc. $0$

b$.$ FedEx

c$.$ Foot Locker

d$.$ GEICO