Todd lives in Missouri in a neighborhood with many elderly persons. Todd's next door neighbor, Theodora, is a retired CPA. In early February of 2018, Todd and Theodora discussed Theodora possibly doing Todd's personal income tax return. Todd told Theodora that he would pay her $200 to do his income tax return for 2017. Theodora said she would probably be able to, but that she could not commit and would let him know. She said she was going to Florida to look for a home because she hoped that this would be her last winter in Missouri. Todd had always liked Theodora's house and asked what she was planning to do with it. She said she would be putting it on the market as soon as she found a place she liked in Florida. Todd then told Theodora that he might be interested in the house. Theodora said, "I'll sell you my house for $260,000. You can think about it because I won't be doing anything else about selling it until I find my new place in Arizona. A real estate agent told me it could bring $290,000, but my price is $260,000 for you." Theodora left a week later and went to Florida, with nothing further said about the taxes or the house. In late March, Theodora sent Todd a fax that she had found a new house and restated the offer's terms and asked Todd if he wanted the house. Todd sent a return fax stating that he thought he wanted it, but he needed to check on his finances before committing. Before there were any further communications, Theodora died the next day. Two days later, not knowing that Theodora had died, Todd sent her another fax in Florida that he wanted the house at her price of $260,000. Todd did not learn of her death until April 12. Todd then had to find someone at the last minute to prepare his income tax return at a cost of $500. Todd also notified the executor that he wanted to proceed with his contract to buy the house even though Theodora had died. The executor refused, leading Todd to sue for damages from the tax return and house sale. Discuss the issues and outcome.