Michelle of Puppy Chow Company visited Tahir, vice president of Pet Club to solicit an offer of purchase of dog food products manufactured by his company Tahir was impressed by the presentation and told Michelle that her company would purchase 7,000 dog food units at $70 each with delivery in 60 days at a place to be determined. Several days later, Michelle sent Tahir a letter by certified mail summarizing their discussion and the terms . On receipt of the letter, Tahir threw it out. 60 days later, Michelle telephoned Tahir and requested to know where to make the delivery. Tahir said: " What are you talking about? I never signed any agreement. Go tell it to Judge Judy . We will not accept any delivery at that price!" NOTE: The present market price for comparable product is $40 . Michelle consults you about his company's rights under the U C C. What defenses, if any, may Tahir, the alleged purchaser raise? What must Michelle and his company demonstrate to overcome any such defense(s)? Why? What damages, if any, may the aggrieved party, be entitled to recover and why?

I have attached a sample case brief to show how the professor wants the above case to be briefed. your help is greatly appreciated. thank you.