Bob Co. is a vendor of fine upholstery and has a booming online storefront where they ship throughout the continental USA. Bob Co. is incorporated in Delaware and has their principal place of business at their HQ in Tampa, Florida. Fred, a resident of Syracuse, NY has recently purchased a fancy new loveseat from Bob Co. Unfortunately, Fred was injured when it collapsed the moment he sat on it, injuring his posterior and causing him embarrassment in front of his new girlfriend. Fred is suing Bob Co. in New York for $80,000 in pain and suffering.

Bob Co. files a motion to dismiss for lack of personal and subject matter jurisdiction. How does the court rule, and why?

Complete two IRACs: one for personal jurisdcition and one for subject-matter jurisdiction