On May 1, Brand Name Industries, Inc. (BNI), sent Carol a letter, via overnight
delivery, offering to employ her to audit BNI’s financial statements for the current year
for $1,000. In the letter, BNI stated that Carol had ten days to accept. On May 5, Carol
sent BNI a fax that stated, “The price for the audit seems too low. Would you consider
paying $1,200?” BNI received the fax. The next day, Dan offered to conduct the audit
for $800. On learning of Dan’s offer, Carol immediately e-mailed BNI, agreeing to do
the work for $1,000. BNI received this e-mail on May 7. Explain why BNI and Carol
do, or do not, have a contract.