Computers, Inc., contracted in writing with Bank to sell and deliver to Bank a mainframe computer using a new type of magnetic memory, then under development but not perfected by Computers, at a price substantially lower than that of a similar computer using current technology. The contract's delivery term was "F.O.B. Bank, on or before July 31." Assume the following facts. After making the contract with Bank, Computers discovered that the new technology it intended to use was unreliable and that no computer manufacturer could yet build a reliable computer using that technology. Computers thereupon notified Bank that it was impossible for Computers or anyone else to build the contracted-for computer "in the present state of the art." If Bank sues Computers for failure to perform its computer contract, the court will probably decide the case in favor of 
Computers, because its performance of the contract was objectively impossible.  Computers, because a contract to build a machine using technology under development imposes only a duty on the builder to use its best efforts to achieve the result contracted for.  Bank, because the law of impossibility does not apply to merchants under the applicable law.  Bank, because Computers assumed the risk, in the given circumstances, that the projected new technology would not work reliably. 