The answer is **B**. Toto established its Advanced Ceramics Division in **1984**. They spent the first 20 years losing money and the next 20 years quietly becoming indispensable. Today, this side project accounts for nearly half of the company's operating profit growth. The lesson is that the AI revolution isn't built solely on 2026 code; it is built on 1984 patience and the boring mastery of physical matter.