41. ON SEPTEMBER 15, TAYLOR OFFERS TO SELL A TRACT OF LAND TO SMITH FOR $300,000. THE OFFER STATES THAT ACCEPTANCE MUST BE RECEIVED BY TAYLOR ON OR BEFORE SEPTEMBER 30. UNDER THE CIRCUMSTANCES, THE OFFER---- {A} MAN NOT BE WITHDRAWN PRIOR TO SEPTEMBER 30 (B) IS VALIDLY ACCEPTED IF MAILED AND POSTMARKED SEPTEMBER 30 (C) MAY BE WITHDRAWN AT ANY TIME (D) DOES NOT COME UNDER THE STATUTE OF FRAUDS