Kate, a recent law school graduate sent a letter to Jenny, her classmate on Friday 1 July 2022 and told her that she is moving to take a new job in another country andasked Jenny whether she wanted "the stuff" at my flat for $15,000.Jenny received the letter on Saturday 2 July 2022, and on Monday 4 July 2022, Jenny sent Kate a letter accepting the offer. The next day,Jenny changed her mind, called Kate and told her to forget the deal. Since Jenny said she is not interested, Kate then sold "the stuff" to Ally for $13,000. Later that week, Kate received the letter that Jenny had sent Monday 4 July 2022. Is there an offer, acceptance, consideration and intention to form a legal relationship? Explain using IRAC and the relevant UK and Hong Kong Laws.