On December 15, Avery sent a letter to Dakota offering to sell her business to Dakota for $200,000. On December 29, Avery sent another letter to Dylan that stated that she was withdrawing the offer. Dakota received that letter on December 31. On December 30, Dakota sent a letter to Avery accepting the offer. Avery received that letter of acceptance on January 3. Avery refused to sell the business to Dakota, claiming that no contract had been formed. Dakota sued to enforce the contract against Avery. Decide the probable outcome of the case.