Which statement is true about this delivery?

Consider the following setup: Receipt Close Point = Accepted; Receipt Close Percent = 5%. A shipment of 100 units for item A was scheduled to be delivered today. The shipment status changed to Closed for Receiving after processing the delivery. Which statement is true about this delivery?
A. 110 units of A are received and 94 are accepted.
B. 95 units of A are received and waiting in the receiving dock.
C. 99 units of A are received and 5 are rejected after inspection.
D. 110 units of A are received and 103 are delivered to the inventory.
E. 102 units of A are received and then 10 are returned to the vendor due to damage.

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