Cal wants to buy Del's 40-acre farm. Del does not want to sell the farm. Cal know that Del has been failing to report income from his farming operations on the farm for over a decade. Cal tells Del that, unless Del agrees to sell the farm to Cal, Cal will report Del to the Internal Revenue Service. Del agrees to sell the farm to Cal, only to avoid being reported to the Internal Revenue Service. If Del wants to avoid selling the farm to Cal, what is the best defense for Del to raise?

A. Incapacity

B. Misrepresentation

C. Duress