Sherri: "I'll pay you $$300$ if you cut down both trees in my back yard."

Sam: "I'll do it for $$375.$

Sherri: $"$$$325$ and it's a deal."

Sam: $"$No way."

Sherri: "Too late. We have a contract."

How do you characterize Sherri's statement, $"$$$325$ and it's a deal."?

It is an acceptance.

It creates a void contract.

It is a counteroffer.

It creates a voidable contract.