With no explanation, chose the best option from "A", "B", "C" or "D". Each of these transactions between the vendor and Raytheon thus qualifies as the first or original sale. Raytheon then transferred title (but generally not possession) to the United States in accordance with provisions of the FARs and the terms of Raytheon’s contracts with the Federal government. These transfers of title qualified as resales of the same indirect cost items that Raytheon had purchased from the vendors. See In re Am. Pouch Foods, Inc., 769 F.2d 1190, 1193-1197 (7th Cir. 1985), cert. denied, 475 U.S. 1082 (1986) (government contract containing title vesting clause is to be read literally, allowing for more than transfer of security interest to government); Northrop Grumman Corp. v. County of Los Angeles, 134 Cal. App. 4th 424, 435 (2005), cert. denied, 549 U.S. 817 (2006) (<HOLDING>). 13 The board stated in its decision that it

A: holding that government contracts must be read as if they included clauses required by law
B: holding that under title vesting clauses overhead property allocated to government contracts becomes property of federal government
C: holding that the federal government was liable for a taking of property where city of burlington acted under federal authority
D: recognizing the applicability of choice of law clauses in contracts
B.