. On 6/1, B mailed a letter to S, a tailor, in which he offered to purchase an expensive, custom-made suit. B's offer specified the type of material to be used and his dimensions. The offer was silent as to the method of acceptance. S received B's offer on 6/2 and immediately sent a letter to B accepting the offer. Unbeknownst to S, however, B had died suddenly just moments before the acceptance was sent. After sending the letter, S prepared the suit, but when she tried to send it to B it was returned by the administrator of B's estate. It was only then that S learned of B's death. As between S and B's estate: