public static <V> ValueAndTimestamp<V> makeAllowNullable(
        final V value, final long timestamp) {
        return new ValueAndTimestamp<>(value, timestamp);
    }
Create a new {@link ValueAndTimestamp} instance. The provided {@code value} may be {@code null}.

@param value      the value
@param timestamp  the timestamp
@param <V> the type of the value
@return a new {@link ValueAndTimestamp} instance
streams/src/main/java/org/apache/kafka/streams/state/ValueAndTimestamp.java