ACY Limited $($ACY$)$ received a purchase order from a customer for a batch of inventory on $1$ March $20$X$1.$ After a week$$s discussion, a contract was signed by both parties for the sales of goods on $20$ March $20$X$1.$ The goods were delivered to the customer on $10$ April $20$X$1$ by ACY, and the amount was settled on $12$ April $20$X$1$ by the customer.

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Question

On which of the following date shall revenue be recognized by ACY?

Question $4$Select one:

A$.$

$1$ March $20$X$1$

B$.$

$10$ April $20$X$1$

C$.$

$12$ April $20$X$1$

D$.$

$20$ March $20$X$1$