Taylor Company recently purchased a piece of equipment for $$2,000,$ which will be paid within $30$ days after delivery. At what point would the event be recorded in Taylor's accounting system?

a$.$ When Taylor signs the agreement with the seller

b$.$ When Taylor pays $$2,000$ cash to the seller

c$.$ When Taylor receives the asset from the seller

d$.$ When Taylor receives an invoice $($a bill$)$ from the seller