Big Beef, Inc

Multiple Choice

Big Beef, Inc. raises calves to sell. Big Beef breeds its cows in April, and the cows calve in February of the following year. In January Andrea contracts with Big Beef to buy fifty calves. Identification 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) ​a reasonable period of time.