Unless specified otherwise, UCC section 2-509 places the risk of loss on the party controlling the goods at the time loss occurs, because that party is better able to take precautions to protect the goods and to insure against loss. As a result, a party:

a. may bear the risk of loss even if it does not hold title to the goods at the time of loss.

b. is protected from risk of loss if it does not hold title to the goods.

c. may not be at risk of loss until in physical possession of the goods.

d. cannot avoid risk of loss from the moment an offer is made.