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B is corrent because the seller can recover the full contract price if the goods have already been identified to the contract and the seller is unable to resell them at a reasonable price.
A is incorrect because, even if one assumes that Marvin anticipatorily repudiated the contract, the seller has the choice of either suing at once or waiting until the time for performance. In any event, the seller is entitled to the usual contract remedies. However, Ling could only sue for the full contract price if Ling is unable to resell the identified goods or if the conforming goods are destroyed after the risk of loss has transferred to Marvin.
C is incorrect because the seller is entitled to seek incidental damages in addition to the full contract price.
D is incorrect because the seller (Ling) can recover from the buyer (Marvin) on destroyed goods only in cases in which the risk of loss has passed to the buyer.