Beef Ranch Raises Calves to Sell

Multiple Choice

Beef Ranch raises calves to sell. In January, Cold Cuts Inc. contracts with Beef to buy fifty calves. Beef breeds its cows in April, and the cows calve in February of the following year. Identification of the calves to the Cold Cuts contract takes place in

A) January, when the contract is signed.
B) April, when the calves are conceived.
C) February, when the calves are born.
D) when the buyer takes possession of the calves.