Can you answer this for me please. Using the ILAC method

Tim advertise in the local paper that he has lost his wallet and offers a reward of $500. Tom who has not read the advertisement finds the wallet and returns it to Tim. He later finds out that there is a reward for the return of the wallet, and asks Tim for the reward claiming that he has showed acceptance by returning the wallet. Tim refused to pay the reward and so Tom sued Tim for breach of contract