I need help writing an IRAC for the following situation ...

Jill is trying to sell her car so she places a "For Sale" sign on her car. She bought this car new four years ago. The sign states that the car is "For Sale" and it also provides a contact phone number. While driving in the Citrus College parking lot, Jack sees Jill's car and writes down her telephone number. He calls up Jill and says, "Hey Jill, I'm calling for more information about the car for sale. Jill responds, "Well Jack, let me tell you a little bit about the car, first. It's a 2003 Toyota Camry, 20,000 miles, I want $12,000 cash or check, and it's a great car." Jack responds, "Wow that sounds like a great deal, I'll take it!" Jill says, "Okay meet me at the Citrus College parking lot tomorrow at 12:00pm and we can make the exchange." Jack says, Okay. The next day, both Jill and Jack show up at the Citrus College parking lot and the Jill gives Jack the car and Jack gives Jill the money. Jack takes the car to his mechanic who tells Jack that the car actually has been driven at least 50,000 miles and the miles were manipulated. Before selling the car to Jack, Jill intentionally adjusted the miles.

I have to make sure that I discuss each issue that mat arise in the fact patter. For example Did For Sale sign show intent to make an offer? IRAC - I should have an IRAC for contracts formation (including contract formation defense ) and then a seperate IRAC for performance, conditions, and any defense to breach of contract. The issue is that I do not know how to format an IRAC that fully analyzes the situation. An IRAC is a paper where you have to identify the issue state the rule, Analyze the issue and then give a conclusion.