Choice "B" is correct. Under Article 2 of the UCC the seller of goods may be excused from performance if the goods (subject matter of the contract) are accidentally destroyed before the risk of loss passes to the buyer and performance is thereby rendered impossible.
Choice "d" is incorrect since the UCC requires that all parties to a contract act in good faith.
Choice "a" is incorrect. In the absence of a place for delivery the UCC provides for the "seller's place" of business. In the absence of a time for delivery the UCC provides a reasonable time.
Choice "c" is incorrect. In all cases the goods must be identified to the contract for title to pass to the buyer.