please explain with IRAC method by using related law section and examples related to the case

Rosella Ltd, a large emporium that specialises in selling electronic goods, distributed a catalogue in which it mistakenly advertised a plasma television for $200 instead of $2,000.

Tom collected the catalogue from his letterbox and immediately noticed that the plasma television was an absolute bargain. Tom rushed down to Rosella Ltd and asked for a plasma television as advertised in the catalogue.

The young sales assistant informed Tom that there was a mistake in the printing of the catalogue and that the price is in fact $2,000.

Tom became upset and insisted that the plasma television be sold to him for the advertised price of $200 or he will take legal action against Rosella Ltd.

Outline a response to the following.

a)

Rosella Ltd now comes to you for legal advice about whether they are contractually obliged to sell the plasma television to Tom for $200. That is, is there a contract between Rosella Ltd and Tom?

Advise Rosella Ltd. Cite a relevant case in your answer.

b)

Might Rosella Ltd have breached the Australian Consumer Law (ACL)? Explain. Cite relevant provisions of the ACL in your answer.