Tone Style Stores Orders Leather Jackets from Universa Clothing Company

Multiple Choice

Tone Style Stores orders leather jackets from Universa Clothing Company.Universa mistakenly ships denim jackets,which Tone rejects and returns via Valu Transport,Inc.During the return,the jackets are lost.The loss is suffered by

A) Tone only.
B) Tone and Universa,but not Valu.
C) Tone,Universa,and Valu.
D) Universa only.