D is correct because the terminology matters. The offeror is the person who makes the offer. The offeree is the person who receives it.
The offeree therefore does not “revoke” the offer; the offeree can accept, reject, or potentially make a counteroffer. Revocation is ordinarily an act of the offeror, who may generally withdraw a revocable offer before effective acceptance, subject to exceptions such as an enforceable option or other circumstances making the offer irrevocable.
If the offeree simply declines the offer, the legally accurate term is rejection, not revocation.
Massachusetts Board contract curriculum identifies offer and acceptance as essential formation elements and stresses the distinction between the parties and their contractual actions.
Candidates should therefore map the terminology carefully:
Offeror → makes the offer and may revoke it where permitted.
Offeree → receives the offer and may accept or reject it.
Study Guide Reference: Contracts — offer, acceptance, rejection, revocation and contract formation.
