What Model is this?

Hi Guys, I have a picture of the tractor that my grandfather had when I was younger.  I want to find one and restore, but Im not quite sure which model it is.  Im pretty sure its a Model B, but I was wondering if any of you could look at the picture and see if there is anything at all that points to what year it could be, or any other information you might have.  Im sorry the picture is so bad, it was from sometime in the early 90's.  From what I remember, it had a square padded seat, not a metal round one.  We had a scraper blade for the back.  It was wired for electric start, but we always hand cranked it.  I wish the pic showed the front axle, I think it was the straight axle, not the curved pieces.  Any info you might have would be greatly appreciated! Thanks! 

Looks like my friends 1946 B. He used the electric start but it still has the crank and the flap in front of the battery matches his but that may have been on all B's. So if I had to guess I would put it at mid to late 40's. Hope this helps. Jeremy

I'm thinking it's mostly B, judging by the rear rims and the front. I can't tell enough from the picture to see if it had the straight front axle. I think I see part of the arch. Not sure. The steering arm coming off the box looks really short. It definitely isn't right for the tractor.Don't remember one ever having a downward angle like that. Didn't the early Cs have short arms on the box and the pedestal? My 46 has the long arms. I heard the steering boxes would not interchange between Bs and Cs. Wasn't rotation backward from one to the other? Where's DickL? He knows.

the motor is an early B- 39 or 40. It has no generator bracket. THE front axle is a B. The steeering rod appears to go to the left king pin, not under the radiator. The steering box is off a C, thats why the rod points up. It will steer the right way because the arm on the box is up , and  the rod goes to the front wheel. The center part, torque tube, and steering box, battery box, are probably off a doner C. It has electric start, battery, holes in torque tube for the steering box bracket.. The back end is probably the final drives off the original B since it has B hubs, and not 5 bolt pattern hubs.

All B except for the steering box.

I cannot believe all the expert facts that are pointed out.  Frankly, seeing the rear wheels I would have easily said it is my favorate.  However, reading the above detailed analysis it shows this unit has definitely had some work.