26. On January 1, Year 1, a furniture wholesale company agreed to sell 10 identical couches to a customer at a price of $1,000 per couch. The entity transfers control of each couch at the point in time it is delivered to the customer. By July 1, Year 1, 6 couches had been provided to the customer. On that date, the customer offered to purchase 2 additional couches of the same model at a price of $950 per couch. If the company agrees to accommodate the customer's request, does the modification in the order constitute a new contract?

A. No, because the amount of consideration offered is not a material change from the price in the original contract. B. No, because the modification includes additional couches that are identical to those in the original contract. C. Yes, because the modification was requested within one year of the original contract. D. Yes, because the modification includes additional couches that are distinct from those in the original contract