Explanation:

For instantaneous modes of communication like telephone, the general rule, as established in cases like *Bhagwandas Goverdhandas Kedia v. Girdharilal Parshottamdas & Co.*, is that the contract is complete when the acceptance is *received* by the offeror. The place where the contract is made is therefore the place where the acceptance is received. While the options are somewhat ambiguous, if we interpret "At the place where the offer was made" (B) as the location of the offeror who receives the acceptance, it would be the most appropriate choice. Options (A) and (C) are identical and refer to the place from where the acceptor communicates, which is incorrect for instantaneous communication.