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On november 26, joe wrote to kate offering to purchase a farm that she owned. upon

On november 26, joe wrote to kate offering to purchase a farm that she owned. upon receiving the letter on november 28, kate immediately sent joe a letter of acceptance. however, shortly after mailing the letter, kate had second thoughts and called joe to advise him that she was rejecting his offer. the call was made before joe received the letter of acceptance. has a contract been formed? why?
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rivman10
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