Impossibility of Performance. Jake Kindley and Sam Smith were the two shareholders/ownders of a corporation. Since they were not able to agree on the business of the corporation, Jake petitioned the court for voluntary dissolution of the corporation. According to the dissolution agreement, the total assets of the corporation, which included inventory, would be split between the partners by Sam selling his stock to Jake for $1,000,000. This agreement was approved, but before the payment was made, a fire totally destroyed the inventory, which were the major assets of the corporation. Jake refused to pay Sam the $1,000,000, and Sam brought a lawsuit for breach of contract. Discuss whether the destruction of the major assets