When goods are shipped FOB destination and the seller pays the transportation charges, the buyer

My answers are

Journalizes a reduction for the cost of the merchandise
Journalizes a reimbursement to the seller
Does not take a discount
Makes no journal entry for the transportation

I think the buyer does not take a discount is this correct?

I would go with “does not take a discount”, or better yet, “makes no journal entry for the transportation”

If I am the buyer and the seller is shipping it to me for free…

All I would do is record it at the purchase price I am paying, period. And I would just ignore shipping all together.