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A owner of a parcel of land offers to sell it to B for PHP 3,000,000. The offer states: “Acceptance must be in writing and delivered to me at my address within 10 days.” B, who is abroad, mails a written acceptance on the 9th day; the envelope is delivered to A’s address on the 10th day. The parties intend to effect transfer of ownership by a deed of sale. In this scenario, when does the contract of sale between A and B become perfected under the Civil Code rules on acceptance?