Which of the following is an exception to the Statute of Frauds that allows for oral agreements to be enforced?

The exception that allows oral agreements to be enforced under the Statute of Frauds is based on the concept of admission that a contract exists. When one party acknowledges the existence of a contract, this admission can enable enforcement even if the contract does not meet the Statute of Frauds requirements, which typically necessitate contracts for the sale of real estate to be in writing. This principle is rooted in the idea that if one party admits that a contract exists, it would be unfair to allow that party to later deny the agreement's terms to the other party.

The other options provided do not serve as exceptions to the Statute of Frauds in the context of real estate transactions. For example, agent representation refers to the relationship between a real estate agent and a client, which is typically governed by written agreements. Payment of sales tax is a transactional detail that does not relate to the enforceability of contracts. Written correspondence between parties can support the existence of an agreement but is not sufficient on its own to satisfy the requirements of the Statute of Frauds unless it constitutes a signed contract.