Which Statement Best Reflects the Advice Given in the Text

Which statement best reflects the advice given in the text about refusing requests?

A) Try to place the refusal in the middle of a paragraph or in a subordinate clause.
B) In the closing, refer to the bad news and apologize sincerely.
C) Always include sales promotion or resale information in your refusal letter.
D) Use words such as regret, sorry and unfortunately often so that the reader knows that you care.