On May 1, Esther, a retail wine seller, sent a letter to Samuel offering to buy 50cases of Chateau Le Pew wine at $100 a case. The letter, which was signed by Esther, stated that it was a firm offer for 30 days, Samuel received the offer on May 2. By May 10, however, the price of wine was dropping and Esther wrote to Samuel saying, “I am sorry but I hereby withdraw the offer.” Samuel received this letter on May 12. On May 15 Samuel called Esther and told her that he accept Eather’s offer on May 1. Esther claimed that the offer had been withdrawn and refused to accept delivery of the wine. In an action by Samuel against Esther for breach of contract, judgement for whom?