With no explanation, chose the best option from "A", "B", "C" or "D". or loss; and (ii) another for mental anguish “of such a kind that serious emotional disturbance was a particularly likely result [at the time of the formation of the contract].” Id. See Restatement (Second) of Contracts 351(1), cmt. a, at 135 (1981)(“A contracting party is generally expected to take account of those risks that are foreseeable at the time he makes the contract. He is not, however, liable in the event of breach for loss that he did not at the time of contracting have reason to foresee as a probable result of such a breach.”); 11 Williston, On Contracts § 1347-1348 (3d ed. 1957). The doctrine instructs that if damages are too speculative they will not be awarded. See Silva v. Albuquerque Assembly & Dist. Freeport Warehouse Corp., 106 N.M. 19, 20, 738 P.2d 513, 514 (1987)(<HOLDING>). The denial of recovery for emotional distress

A: holding damages for emotional distress are not recoverable in an action for breach of contract whether express or implied in the absence of a showing that the parties contemplated such damages at the time the contract was made
B: holding that generally punitive damages are not available for a breach of contract
C: holding that emotional distress damages are not recoverable under section 504
D: holding that a cause of action for breach of contract accrues at the time of the breach
A.