Seller Wrote Buyer Offering to Sell His Only House for a Specified

Seller wrote Buyer offering to sell his only house for a specified price. The letter was mailed on the same date it was written. Buyer offered to buy the same house for the same price and the letter containing the offer to buy was also mailed on the same date it was written. On the same date and time Seller and Buyer received the letters written to each other.

A) There is a perfected contract.
B) There is a perfected contract only when they have orally confirmed their having received the letters written to each other.
C) There is no contract because the offers were not certain.
D) There is no contract because there was no acceptance.