A long-standing client, a wine dealer, telephones his solicitor. That morning, the client had received an inquiry by email from a wine merchant, with whom he has done business in the past, asking for his lowest price for six crates of a particular and rare wine. The client replied that the lowest price was £10,000. The merchant emailed the following reply: 'We agree the purchase of six crates of wine for £10,000. Funds have been transmitted by bank transfer. Please deliver within 24 hours.' The client is in a position to deliver the wine but does not wish to do so as he has promised the wine to another merchant.What advice should the solicitor give as to whether a contract has been formed which the client must perform?
选项：

A:A contract has been formed as all necessary components are present and the client must deliver the wine. incorrect
B:A contract has been formed as there is an established course of dealing between the businesses and the client must deliver the wine. incorrect
C:A contract has not been formed as the client had prior to the email exchange promised the wine to another merchant. incorrect
D:A contract has not been formed as there has been no acceptance and there is no obligation on the client to deliver the wine. correct
E:Any contract that has been formed is voidable for frustration as the subject matter of the contract is not actually available as it has been promised to another merchant and, therefore, the client does not need to deliver the wine. incorrect