Sky King Ranch buys 10,000 bushels of wheat from New Grain Elevators. The parties agree that the grain will be tendered for delivery "F. O.B. Point of Shipment, New Grain Omaha storage elevator". Following pickup of the wheat at New Grain’s loading dock, the truck carrying the grain to Sky King’s Montana ranch collides with another vehicle, and the wheat is destroyed in a resulting fire. As between the parties, who most likely bears the financial responsibility for the loss of the wheat?