Joanna lives in Melbourne (Victoria). She is running a business of selling watches from Sydney (NSW) where she maintains her sales office. Jacob lives in Perth, WA and he is doing business in WA, Victoria, SA and NSW. On Tuesday 21 September 2021 at 4:17pm Joanna sends Jacob a contract offer according to which she will sell him 70 top quality watches worth $125,000 in total, to be sold in 15 stores in Perth (WA). Jacob accepts this offer through email on Wednesday, 22nd September 2021 at 20:15. His email never reaches Joanna (please assume that Electronic Transactions Act, 2011 WA applies).

QA. When and where Joanna submitted her offer to Jacob?

QB. Assume that Joanna has not received Jacob's email on Wednesday because it contained a virus. Joanna's email system identified the virus and immediately deleted it. Could it be argued that under the ETA a contract has been formed between Joanna and Jacob?