Please help form an IRAC. Please comment if any further questions.

A few days after Jack bought a surfboard from ABC Surf Shop (ABCSS), in Waikiki, he realizes he could use a surfboarding lesson or two. Jack returns to ABCSS, walks up to Jill and says, If you have time on Sunday, Ill pay you $50 to give me a surf lesson. I can meet you here at ABCSS Sunday morning at 7:00 a.m. Jill responds, Sure, you got a deal, see you Sunday at 7:00 a.m. On Sunday morning Jack shows up to ABCSS at 7:00 a.m. with his surfboard, and Jill never shows up. A day later Jack is told from a friend that Jill was in a car accident and broke her arm.