Robert Freeman (defendant) sold two grams of cocaine, a controlled substance, to Keith Hatcher for $200. Hatcher was working with law enforcement. The purported cocaine was in fact acetaminophen, which is not a controlled substance. Freeman was unaware of the true nature of the substance and believed it was cocaine. Freeman was convicted of delivering a simulated controlled substance represented to be cocaine under Iowa Code § 204.401(2). Freeman appealed his conviction on the ground that he could not be liable for delivering a simulated controlled substance if he believed he was delivering cocaine.