Question $54$ of $75.$ completed on April $20$ and Aled put out a vacancy sign and year. He showing the property to prospections showing the property to potential tenants. The work was on August $28,$ and the tenant moved in on September $1.$ For depreciation purposes, what is the date the plenants that day. He recelved a signed leas

January $18.$

April $20.$

August $28.$

September $1.$