On December $1,$ Petroleum Inc. sent Quito & Rosa $($Q&R$)$ a letter, via overnight delivery, offering to employ Q&R to review Petroleum$$s tax situation for the current year for $$10,000.$ In the letter, the company stated that Q&R had ten days to accept. On December $5,$ Q&R sent an e$-$mail message that stated, $$The price for the tax analysis seems too low. Would you consider paying $$15,000?$ Petroleum received the message without responding immediately. The next day, Smith & Taylor, a Q&R competitor, offered to conduct the appraisal for $$8,000.$ On learning of this offer, Q&R immediately e$-$mailed Petroleum, agreeing to do the work for $$10,000.$ Petroleum received this message on December $7.$ Explain why Q&R and Petroleum do$,$ or do not, have a contract.