Kelly & Slater made an offer to buy $100$ surfboards from Surf's Up$.$ Surf's Up instead shipped Kelly & Slater $100$ skateboards. On these facts, Surf's Up has $...$

Taken an action which has no legal significance because it did not mirror the terms of Kelly & Slater's offer

Rejected Kelly & Slater's offer and modified the terms of the contract

Accepted Kelly & Slater's offer and also breached the contract

Made Kelly & Slater a counteroffer which Kelly & Slater can accept or reject