Janice Gwinn is having an in-floor vacuum system put in her new home. The cost of the components for the system and installation is $22,000. She has signed a contract with Jill's Permanent Vacuum Systems for that amount with installation to be completed as the phases of construction of the home proceed and allow. Which of the following statements is correct about this contract?

A. Because the contract is one of the purchase of a vacuum, it is the sale of a good and is governed by the UCC.

B. Because the contract involves real estate, it is governed by common law.

C. Because the contract is a sale by a merchant, it is governed by the UCC.

D. Because the contract is one predominantly for installation, it is governed by common law.