An office building owned by Milo was destroyed by Hurricane Mel on September 25, 2014. On October 2, 2014 the President of the United States declared the area where the office building was located a federal disaster area. Milo received settlement of his insurance claim for the destruction of his building on January 2, 2015. In order to qualify for non-recognition of gain on this involuntary conversion, what is the last date for Milo to acquire qualified replacement property?