This is a Business Law question:

Consider the following: Tom owns an automotive parts store for specialty vehicles in New York, New York. Pete, who lives in Newark, Delaware, owns a specialty vehicle and is in the market to buy a muffler. Pete calls Tom and tells Tom that he has 1969 Cadillac Eldorado and is looking for a silver muffler for this vehicle. Tom recommends a $600 muffler and even offers to install it for an additional $50. Pete declines Toms offer to install but is interested in the muffler. Tom and Pete write up a contract for the sale of the muffler to be delivered by May 1, 2015, to Petes address in Newark, Delaware.

Make an argument that Pete bears the risk of loss