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's new production facility. The roasters were manufactured to S&B's specifications and were completed on September 1, Year 2. Due to delays in the construction of S&B'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?