JoJo Roasters manufactures and sells coffee bean roasters. JoJo entered into an agreement with Smooth and Bold Coffee Company $($S&B$)$ to manufacture five roasters for S&B$\text{'}$s new production facility. The roasters were manufactured to S&B$\text{'}$s specifications and were completed on September $1,$ Year $2.$ Due to delays in the construction of S&B$\text{'}$s new facility, JoJo agreed to maintain the coffee roasters in a separate section of its warehouse until the S&B facility opened on January $10,$ Year $3.$ S&B paid for the roasters on October $1,$ Year $2.$ On which date can JoJo recognize the revenue from this bill$-$and$-$hold arrangement?

A$.$ September $1,$ Year $2$

B$.$ October $1,$ Year $2$

C$.$ December $31,$ Year $2$

D$.$ January $10,$ Year $3$