A Said to B, "I'll Give You $100 for That

Multiple Choice

A said to B, "I'll give you $100 for that bracelet." B replied, "$135." A said, "No thanks." B then said that B accepted the $100, but A was no longer interested and said there was no contract. B insists there is a contract. Result?

A) A's offer of $100 was open and accepted by B, thereby forming a contract.
B) B's counteroffer of $135 terminated A's offer of $100.
C) B's statement, "$135" was a negotiating statement that did not terminate A's original offer of $100.
D) A's offer of $100 was irrevocable.