Raymond purchased a utility trailer on 2/18/2018. The trailer was delivered on 3/10/2018. He added side rails and a lift to the bed of the trailer. The work was completed and the trailer ready for use on 4/2/2018. What is the date placed in service?

a. 02/18/2018
b. 03/10/2018
c. 04/02/2018
d. 01/01/2018