said Exhibit “C” are offer letters issued to Choice Oak Services Ltd, Silver Ogbogu by the 2nd Defendant. I have perused the content of the said Exhibit “F” i.e Memorandum of Understanding (MOU) which to my mind seem to be the bone of contention. By paragraph viii of the Memorandum of Understanding, it was mutually agreed that the project cost/construction cost which shall be mutually agreed upon by the parties shall be borne by the developer and may include but not limited to funding from the financial institution. Paragraph X of the memorandum is hereby reproduce “that the property shall be built and sold by the developer with the cooperation of the client when completed to interested members of public at it current market value as will be determined by retained professional valuers of the developer and the client.” From the above quoted paragraph, can it be said that the Defendants complied with the agreement when they FEDERAL REPUBLIC OF NIGERIA AND KAYODE GABRIEL ADENIJI & 2ORS 31