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After a deal breaks down, one party sues for relief and the other resists enforcement. A seller tried to revoke after a signed promise to keep a goods offer open. The parties disagree about the legal effect of those facts. Which analysis is most consistent with these facts?

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Treat the formal label attached to the claim or defense as conclusive and disregard facts bearing on the rule's elements. The court should resolve the dispute by applying the operative rule to the material facts: Offer and acceptance require objective manifestation of commitment, proper acceptance, timing, revocation, rejection, counteroffer, and any UCC or option-contract limits. Reject the claim or defense solely because the opposing party disputes a required fact. Import a rule from a nearby issue instead of applying the rule triggered by these facts.

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