Can someone help me answer this question using the IRAC format?

the buyer in country A sent an order to the seller in country B stating that "100 tons of copper, FOB, from our factory, 05/19/2022. the seller and the buyer had done several transactions with the same terms. the seller replied "confirmed". On 05/19/2022, the seller loaded the copper to the ship of carrier C at carrier C's port. About 10 tons of the copper was stolen when the seller transported the goods from the train to the cargo of Carrier C. unfortunately, the cargo was lost in the sea due to bad weather. the seller sent a bill to the buyer for the price of the goods. the buyer refused to pay and argued that it did not receive any goods from the seller.