On October 28, 2021, Beth entered into a contract with Emery to purchase 20 doggie surf boards for her pet store at $24 each from Surf Boards R Us. These surf boards are to be delivered to her store on November 1, 2022. This contract:

A. does not need to be evidenced by a writing under the Statute of Frauds.

B. needs to be evidenced by a writing because it involves goods and performance over one year.

C. must be in writing because the contract involves goods.

D. must be in writing due to the one year rule.