Brandy Corporation, a calendar-year, accrual-basis taxpayer, signed a contract on December 27, 2015 for the installation of a new central air conditioning unit. Because of various shipping delays, the unit was not installed until October 21, 2016 and was never used that year. The unit was first used on March 28, 2017. For purposes of determining MACRS recovery deductions what month (month only, not year) was the unit placed in service? . What is the last name of the plaintiff on a tax court memo that supports your position?