On August 2, Blake, the owner of a retail sporting goods store, received the following letter dated August 1 from Sands, a distributor of tennis rackets: "I will sell you 100 Wilson K3 tennis rackets for the total price of $5,000, payment and delivery on September 15.This offer is firm until September 1.(signed) Sands".

On August 20, Blake received a second letter from Sands stating: "Sorry, I withdraw my previous offer to sell you the Wilson K3 tennis rackets.(signed) Sands".

On August 30, Blake sent the following letter to Sands: "I accept your August 1 offer regarding the Wilson K3 tennis rackets".Due to a delay in postal service, this letter was not received at Sand's place of business until September 5.

On September 4, Sand's wife telephoned Blake and told Blake that Sands had died on September 2 and that she (Sand's widow) had sold Sand's business and the entire inventory of tennis rackets to a third party.

On September 16, Blake commenced an action against the estate of Sands to recover damages for breach of contract.

a. Judgment for whom?Explain fully.