i want accurate answer with proper explanation please show all your work I'll upvote no chatgpt no handwriting solution please only typed solution no copy paste someone answer

Mr. M enters into a contract with Mr. R under which R agrees to build a model railroad for $200. The value of the model railroad to M is $300. Expecting that the model railroad will be delivered, M spends $40 remodeling his basement to make room for it. Before R has received any payment from M, another model railroad enthusiast, Ms. J, offers to buy the model railroad from R for $250, which is also the value of the model railroad to J.

Would R breach under restitution damages and would it be efficient?

		R would breach and it would be efficient
		R would breach and it would be inefficient
		R would not breach and it would be efficient
		R would not breach and it would be in efficient