What Role Does a Party's Subjective Intent Relative to the Intent

Multiple Choice

What role does a party's subjective intent relative to the intent to form a contract play?

A) It determines whether an offer has been made.
B) It determines whether an offer is definite.
C) It determines whether a contract has come into existence.
D) It determines whether an offeree's acceptance is valid.
E) It is irrelevant.