How are delivery expenses treated differently on the buyer's and seller's books under FOB Destination terms?

• A. Both buyer and seller record delivery expenses as Freight In.
• B. Buyer does not record delivery expenses; seller records them as selling expenses.
• C. Buyer records delivery expenses as selling expenses; seller records them as Freight In.
• D. Buyer records delivery expenses as Freight In; seller does not record them.

Answer: (B)