Brandy Corporation, a calendar-year, accrual-basis taxpayer, signed a contract on December 27, 20X1, for the installation of a new central air conditioning unit. Because of various shipping delays, the unit was not installed until October 21, 20X2, and was never used that year. e unit was rst used on March 28, 20X3. For purposes of determining MACRS recovery deductions, what year was the unit placed in service ?