单选题Although goods have been lost or damaged whilst in the custody of the Shipowner，（）not necessarily responsible，for his liability in respect of them may have been excluded by the rules of common law or by the express terms of the contract or by statute.Ashe isBhe isCthey areDit is
单选题
Although goods have been lost or damaged whilst in the custody of the Shipowner，（）not necessarily responsible，for his liability in respect of them may have been excluded by the rules of common law or by the express terms of the contract or by statute.
A
she is
B
he is
C
they are
D
it is
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