Gil is a Baxley Company salesman desperate to make quota by the end of year $3.$ On the afternoon of December $31,$ year $3,$ he convinces a longtime customer with excellent credit to sign a contract to accept delivery of Baxley Company$$s Widgetron Deluxe. Gil promises the customer a deep discount off the list price that they can $$hash out later$$ if the customer is $100\%$ happy with the product. Gil does not tell the customer that the company$$s policy in such cases is to offer the maximum discount of $30\%.$ The customer states he will have to consult an astrologer and a groundhog to determine if he is happy with the product. Gil oversees the delivery that evening of the Widgetron Deluxe. Should the revenue from this sale be recognized in year $3?$ Why or why not?