Evaluate the Following Facts and Then Answer the Following Questions $\quad$

Evaluate the following facts and then answer the following questions:
Day 1 $\quad$ $\quad$ S sends a letter to B with the following: “I will sell you my Play Station 3 for $150.”
Day 2 $\quad$ $\quad$ B receives the letter and responds, “I will take the Play Station for $150, but include 3 games.”
-B has made a valid acceptance.