Seller Contracts to Sell Goods to the Buyer

Multiple Choice

Seller contracts to sell goods to the buyer.This was a destination contract.However,the buyer refused to accept these goods and returned them to the seller,even though they were the proper goods under the contract.Before the seller received them,the goods were destroyed by fire.Which of the following best describes this situation?

A) The risk of loss passes to the buyer when the contract was made.
B) The risk of loss passes to the buyer when the goods were delivered to the common carrier.
C) The risk of loss is on the seller because the goods were nonconforming goods.
D) The risk of loss is on the buyer because the goods were conforming goods.