Susan Offered to Sell Her Couch to Martin for $200

Susan offered to sell her couch to Martin for $200.Martin said that $200 was too much,but that he would give her $125.Susan said no.Then,Martin said that he would pay Susan the entire $200.

A) Martin has accepted Susan's original offer.
B) Martin's statement that he would give Susan $125 was a rejection of Susan's original offer.
C) Martin's statement that he would give Susan $125 was an offer by Martin.
D) A and C only are true.
E) B and C only are true.