What Effect Does the Accidental Destruction of the Personal Watercraft

What effect does the accidental destruction of the personal watercraft have on the deal between Isaiah and Haley?

A) Isaiah is not in breach of contract because of destruction of the subject matter.
B) Isaiah is in breach of contract and must pay Haley damages because she accepted before he could tell her about the fire.
C) Isaiah is not in breach of contract because the offer was not sufficiently definite.
D) Isaiah is in breach of contract and must purchase a similar watercraft to transfer to Haley.
E) Isaiah is not in breach of contract because an insufficient material term involving who would move the watercraft was omitted.