Which of the Following Would Not Be Included in Latimer

Which of the following would not be included in Latimer Company's ending inventory?

A) Goods shipped from a supplier with terms of FOB shipping point.
B) Goods shipped to customers with terms of FOB destination.
C) Samples provided to a customer with the understanding that they would be returned to Latimer at the beginning of the next year.
D) Goods shipped to customers with terms of FOB shipping point.