a stamp collector had a collection consisting of over 12,000 stamps spanning 400 hundred years and 50 countries. after decades collecting, restoring, and maintaining the stamps, the collector fell into financial distress and decided that the monetary value of the collection was more useful than the collection itself. on appraisal by two different experts, the collection was valued at $100,000. to expedite a sale, the collector signed a contract to sell the entire collection to a historian for $80,000, which the historian was ready and able to pay. however, at the time of delivery, the collector refused to tender the collection after deciding that it was too special to sell at any price.