On January 8, Quastrar, Inc. sent Hylavian Company a letter offering to sell $10,000 in restaurant supplies. On January 18, Hylavian mailed a letter to Quastrar accepting the offer. Quastrar received the acceptance letter on January 20. On January 17, Quastrar sent a letter revoking the offer. Hylavian received this letter on January 21.

A. was formed on January 18.
B. was formed on January 20.
C. was not formed because the revocation was effective before the acceptance was received.
D. was not formed because the revocation was effective before the acceptance was sent.

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