Final answer:
The UCC does recognize commercial impracticability as a legitimate ground for discharging a contract when unforeseen and uncontrollable events make performance unreasonably difficult or costly.
Step-by-step explanation:
True, the Uniform Commercial Code (UCC) does recognize commercial impracticability as a ground for discharge of a contract. Under UCC Section 2-615, when an unforeseen event occurs that makes the performance of the contract unreasonably difficult or expensive, and the parties had not explicitly accounted for such an event in their agreement, a party may claim commercial impracticability. This principle acknowledges that in commerce, unforeseeable events such as natural disasters, wars, or extreme market shifts can sometimes make the fulfillment of a contract's terms infeasible. When invoking commercial impracticability, the impacted party's duty to perform may be suspended or discharged, provided that they did not assume the risk of such an occurrence, and the event was indeed unexpected.