Little Jewelry Store Orders Display Racks from Marketing Supplies, Inc

Multiple Choice

Little Jewelry Store orders display racks from Marketing Supplies, Inc. (MSI) . MSI mistakenly ships racks of the wrong size and color, which Little rejects and returns via New Shipping Company. During the re?turn, the racks are lost. The loss is suffered by

A) Little only.
B) Little and MSI, but not New Shipping.
C) Little, MSI, and New Shipping.
D) MSI only.