Which of the following statements regarding freight costs is true?

a$.$ FOB destination means that transportation charges are paid by the buyer.

b$.$ Under FOB shipping point, the buyer owns the inventory as soon as it is shipped and should count it in inventory.

c$.$ When the terms are FOB shipping point, the freight$-$in account is not used in recording the purchase.

d$.$ Under FOB destination, the buyer owns the inventory as soon as it is shipped and should count it in inventory.