The Owner of a New Building Wanted Four Maple Trees

The owner of a new building wanted four maple trees, 6 metres tall, planted on the north side of the building. Lloyd Landscaper submitted his offer of four 6-metre maples planted for $800. The owner said he would pay $600 for that. Lloyd said, for $600 he would supply four smaller, 5-metre trees. The owner said, "$600 for 5-metre trees plus a Christmas tree for my kids." Lloyd was disgusted and said, "Forget it. I don't need this job." As he was leaving the owner said, "All right, I'll accept your offer of $600 for the 5-metre maples planted." Lloyd kept on walking. Which of the following is true?

A) There is no contract because there is a presumption in law in these circumstances that the parties did not intend to create legal relationship.
B) There is no contract because Lloyd's last offer had lapsed after a reasonable time.
C) There is a contract because at one point in the conversation Lloyd was willing to sell and the owner was willing to buy four trees.
D) There is no contract because Lloyd's last offer was revoked.
E) There is no contract because Lloyd's last offer had been rejected by a counter-offer.