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C is corrent because concerning breach of an implied warranty the statute of limitations begins to run when delivery of the defective goods is tendered.
A is incorrect because the parties may, in their original contract, agree to reduce the UCC statutory period of 4 years to a period of not less than 1 year. Under no circumstances, however, may the parties extend the statute of limitations.
B is incorrect because a plaintiff may, in proper circumstances (i.e., disability of plaintiff to sue or defendant’s absence from the jurisdiction), claim that the running of the statute of limitations has been tolled (stopped).
D is incorrect because when a warranty explicitly extends to the future performance of the goods, a cause of action for breach of that warranty must be brought within the statute of limitations period as measured from the time the breach was discovered or should have been discovered. If the warranty does not explicitly extend to future performance, a cause of action for breach accrues at tender of delivery. Derek Truck Sales, a merchant, has sold a truck with serious mechanical problems, thereby breaching the implied warranty of merchantability. An implied warranty by definition, is not explicit; and, therefore, Park’s cause of action for breach of the implied warranty of merchantability accrued when delivery of the truck was tendered. Since the parties did not agree to otherwise reduce the statutory period, the 4-year limitations period established by the UCC controls; and Park must, therefore, file his lawsuit within 4 years of tender of delivery.