"A" leaves a cow in the custody of "B" to be taken care of. The cow has given birth to a calf. Who is entitled to the calf?

A. Only Bailee

B. Only Bailor

C. Both by mutual agreement

D. 70% of the sale price goes to Bailor & 30% to Bailee

E. Sale price of the calf is distributed equally between the Bailor and the Bailee

Answer: Option B