III. On February 1, Sandra, a furniture manufacturer, sends a signed written letter to Burt, offering to sell 500 tables to Burt for $100 each. Sandra states in the written offer that the offer is firm for four months, to and including May 31. On April 15, Sandra receives a better offer for the same 500 tables from Kelly. Later the same day, Sandra notifies Burt by e-mail, which is received immediately, that she (Sandra) is revoking the offer of February 1. On April 20, Burt accepts Sandra's offer of February 1. Sandra refuses to deliver the tables to Burt and Burt sues for breach of contract. Who wins the lawsuit? Explain.