On June 5, Will Mailed Sidney an Offer to Buy

On June 5, Will mailed Sidney an offer to buy Sidney's lot for $35,000.On June 7, Sidney mailed a counteroffer in which he offered the lot to Will in exchange for $35,000 and Will's 1988 Sports Coupe.Later, on June 7, Will mailed Sidney a revocation of his (Will's) offer.Which of the following correctly describes the situation? (Select one, assuming that all letters arrived in the same order in which they were sent.)

A) Sidney's letter to Will terminated Will's offer.
B) Will and Sidney do not have a contract.
C) Will may now accept Sidney's counteroffer to sell his property.
D) All of the above.
E) None of the above.