When Delivering Bad News,wording Such as "We Must Turn Down

When delivering bad news,wording such as "We must turn down," "I am unable to," and "We cannot afford to"

A) softens the blow by drawing attention away from the reader and onto the sender.
B) will impress the reader as being straightforward and forceful.
C) is likely to cause pain and anger in the reader.
D) is unavoidable.
E) lets the reader know your decision is final.