On Jamuary 3, 2023, Seller sends Buyer a letter offering to sell a rare autographed Babe Ruth baseball (described in the letter) for $100,000. According to the letter, the seller must receive buyer's acceptance no later than January 13, 2023. On January 10th, buyer (who wants the baseball for his personal collection) decides to accept the offer and prepares a letter which states, "I accept your January 3 , 2023 offer to sell the autographed Babe Ruth baseball (as described in the offer) for $100,000". Buyer leaves the office at noon for lunch. On the way, he stops at the post office to mail the letter. Meanwhile, on the morning of January 10th, someone else offers Seller $150,000 for the baseball. Seller calls Buyer's office at 12:30 p.m. to revoke his original offer. Seller speaks to Buyer's secretary - the following exchange takes place: Secretary: Buyer is out to lunch - he should be back at 1:30 p.m. Seller: "Have him call me. I'm revoking my offer to sell "the autographed Babe Ruth baseball". Secretary leaves Buyer a phone message slip that reads "Seller called. He wants you to return his call-it has something to do with a baseball". Secretary then goes out to lunch. When Buyer returns from lunch, he sees the message and calls Seller - the folling exchange takes place: Buyer: Funny you should call. I just got back from the post office. I just mailed you a letter. I am accepting your offer for the autographed Babe Ruth baseball. Seller: Actually, the offer is revoked. In fact, I told secretary "I'm revoking my offer to sell the autographed Babe Ruth baseball". The January 10th letter was delivered to Seller on January 12, 2023. Seller now refuses to transfer the painting. Buyer sues. RESULT