Tom responds to an advertisement placed on Craigslist by Jill offering a dining table and chairs for sale for $400. Jill's primary occupation is as a CFO of a healthcare facility. Tom meets Jill at her home and pays her the $500. Jill tells her son Adam to help Tom take the dining room and chair to Tom's truck. However, Tom says that he's leaving town for a Michael Kiwanuka concert and would like to pick the table and chairs up instead upon his return.. Jill says okay. That night, a tornado destroys Jill's entire home, including the table and chairs. Tom arrives the next day and tells Jill -- "I'm sorry for what's happened to you but I want my $500 back". What will be the result?

	A.	Jill will need to return the $500 to Tom even though she did not have the risk of loss because she violated the perfect tender rule.
	B.	Jill will not need to return the $500 to Tom because she is a merchant.
	C.	Jill will need to return the $500 paid to Tom because Tom did not take possession of the table and chairs.
	D.	Jill will not need to return the $500 to Tom because she is not a merchant and she tendered the table and chairs to Tom.