In December 2015, during his last year of college, John applied for post-graduate employment with Amanda, owner of an auditing firm.

On January 7, 2016, Amanda wrote to John:

"I offer you employment with my firm, beginning July 1, 2016, at 10,000 USD per year. If you wish to accept my offer, you must do so in writing."

Upon receipt of Amanda's letter, John was so excited that he called Amanda and told her:

"I accept your offer"

Somehow, John thought that Amanda's offer was for 10,000 GBP

Question

1.What should the court decide about whether there is "a meeting of the minds" between the two parties?

2.Was a contract formed? Use IRAC method to answer.