Tom lives in New Jersey in a neighborhood with many elderly persons. Tom's next door neighbor, Thelma, is a retired CPA. In early February of 2002, Tom and Thelma discussed Thelma possibly doing Tom's personal income tax return. Tom told Thelma that he would pay her $300 to do his income tax return for 2001. Thelma said she would probably be able to, but that she could not commit and would let him know. She said she was going to Arizona to look for a home because she hoped that this would be her last winter in New Jersey. Tom had always liked Thelma'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 Arizona. Tom then told Thelma that he might be interested in the house. Thelma said, "I'll sell you my house for $240,000. You can think about it because 1 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 $270,000, but my price is $240,000 for you." Thelma left a week later and went to Arizona, with nothing further said about the taxes or the house. In late March, Thelma sent Tom a fax that she had found a new house and restated the offer's terms and asked Tom if he wanted the house. Tom 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, Thelma died the next day. Two days later, not knowing that Thelma had died, Tom sent her another fax in Arizona that he wanted the house at her price o$240,000. Tom did not learn of her death until April 12. Tom then had to find someone at the last minute to prepare his income tax return at a cost of $500. Tom also notified the executor that he wanted to proceed with his contract to buy the house even though Thelma had died. The executor refused, leading Tom to sue for damages from the tax return and house sale. Discuss the issues and outcome.