Which of the following statements regarding the postal rule is INCORRECT?

A) Where the offeror makes the offer in a posted letter, it will always be reasonable for the offeree to accept the offer through the post.

B) The postal rule, although called a "rule", is really an exception to the rule that an acceptance becomes effective only at the time it is communicated to the offeror.

C) In a case where the offeree posts a letter of acceptance but the postal rule does not apply, the offeree can revoke the acceptance if the revocation is communicated to the offeror before the letter of acceptance is received by the offeror.

D) Where the offeror excludes the application of the postal rule, the postal rule will not apply even though it is reasonable for the offeree to post a letter as a means of acceptance.