Seller offers, in writiCollins contracts with Baxter for Baxter to prepare Collins's income tax returns in exchange for payment of $500. Collins's tax return is due on April 15. On April 14, Baxter calls Collins and tells her that he will need to be paid $900 to complete preparation of Collins's tax return. Collins agrees to pay Baxter $900ng, to sell her house to Buyer for $295,000. Buyer inspects the house and mails a written acceptance letter indicating that "I agree to buy the house for $295,000, including the lawn tractor parked in the garage of the house when I inspected it today