Maria agreed to sell 1500 bottles of olive oil to Smith, f.o.b. London to Denmark, March shipment. Under the contract, Maria agreed to make the shipping arrangements and Sam, a freight forwarding agent, booked shipping space aboard the 'Polonius' which was due to arrive in March. Unfortunately, the ship did not arrive until 2 April, but the olive oil was then loaded on board and stowed on deck. Unfortunately, the olive oil was lost when it was swept overboard in a storm a few days later. The olive oil was not insured.

Based on IRAC format, what is the best advice to solve Maria case?