Hypothetical You are working as a paralegal at the law firm of Hooke, Lyne & Cinker, P.C. and receive an assignment from your supervising attorney concerning a new client, Tom Dilworth. Your supervising attorney has just conducted an initial client meeting with Mr. Dilworth and has given you these notes and this assignment: Thomas Dilworth is a new Firm client. Mr. Dilworth lives in Michigan in a neighborhood with many elderly persons. His next door neighbor, Thelma Sweet, is a retired CPA. In early February of 2012, Tom and Thelma discussed Thelma possibly doing Tom's personal income tax return. Tom told Thelma that he would pay her $300 to do his income tax return for 2011. Thelma said she would probably be able to, but that she could not commit and would let him know. She said she was going to Arizona to look for a home because she hoped that this would be her last winter in Michigan. Tom had always liked Thelma's house and asked what she was planning to do with it. She said she would be putting it on the market as soon as she found a place she liked in Arizona. Tom then told Thelma that he might be interested in the house. Thelma said, "I'll sell you my house for $240,000. You can think about it because I won't be doing anything else about selling it until I find my new place in Arizona. A real estate agent told me it could bring $270,000, but my price is $240,000 for you." Thelma left a week later and went to Arizona, with nothing further said about the taxes or the house. In late March, Thelma sent Tom a fax that she had found a new house and restated the offer's terms and asked Tom if he wanted the house. Tom sent a return fax stating that he thought he wanted it, but he needed to check on his finances before committing. Before there were any further communications, Thelma died the next day. Two days later, not knowing that Thelma had died, Tom sent her another fax in Arizona that he wanted the house at her price of $240,000. Tom did not learn of her death until April 12, 2012. Tom then had to find someone at the last minute to prepare his income tax return at a cost of $500. Tom also notified the executor that he wanted to proceed with his contract to buy the house even though Thelma had died. The executor refused. Tom has retained our Firm to represent him in a lawsuit seeking damages from the tax return and house sale. Draft a 200 word memo to me, your supervising attorney, in which you analyze each potential cause of action. In this regard, I need you to:

1. Determine and identify whether a contract was formed in each instance.
2. Identify the elements of a contract that are present and those that are missing.
3. Identify anddescribe any defenses that may be raised against each cause of action.