Beef Inc Raises Calves to Sell

Beef Inc. raises calves to sell. Beef breeds its cows in April, and the cows calve in February of the following year. In January, Cold Cuts Inc. contracts with 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) when Cold takes possession of the calves.