On November 1, Paula and Roberta Enter into a Contract

Multiple Choice

On November 1, Paula and Roberta enter into a contract where both parties are obligated to perform on December 31. On December 1, Paula tells Roberta, "I can, in no way, perform my duties in our contract." This statement is:

A) a material alteration.
B) anticipatory repudiation.
C) a nonmaterial breach since the statement is made before December 31.
D) an accord.