Is there a defense of performance excused when performance is prevented by the operation of the law?

Issues relating to the defense of impossibility are also implicated. (See Civ. Code, 1511, subd. (1) [performance excused when prevented by the operation of law]; Baird v. Wendt Enterprises, Inc. (1967) 248 Cal.App.2d 52, 55 ["there is no liability for breach of a contract whose performance has been made impossible by operation of law"]; but see Rest.2d Contracts, 261, p. 313 [defense is traditionally unavailable where the barrier to performance arises from the act of the party seeking discharge].)

These matters are not before us on this appeal,²⁴ and we decline to speculate on their proper resolution.