Valerie spots a rosewood bookcase in an antique shop owned by Jim and Belinda, which has a price tag of $4000. Valerie approaches Jim and tells him that s_h_e_ _w_i_l_l_ _t_a_k_e_ _t_h_e_ _b_o_o_k_c_a_s_e_ _f_o_r_ _$_2_0_0_0_._ _J_i_m_ _s_a_y_s_ _t_h_a_t_ _i_t_ _i_s_n_'t_ _possible but how about $3000? Valerie says no, how about $2,500? Jim says no again, and he tells Valerie that his lowest price is $3000. Valerie does not reply that she will accept the bookcase for $3000 and she steps away from Jim to take a call on her mobile phone. While Valerie is talking on her mobile phone, Jim turns to serve another customer Isabella. After finish talking on her mobile phone, Valerie then turns to pay for the bookcase, but Jim says he has already sold it to Isabella for $4000. Valerie is furious and says that she and Jim had a contract, and the bookcase was hers.

As between Valerie and Jim, who accepted the offer and was the acceptance valid? apply irac method