You Have Decided to Accept Another Position and Must Write

You have decided to accept another position and must write a refusal letter to a firm that had also offered you a job.The message should be written

A) deductively, opening with a pleasant comment regarding the interview, the refusal, and a forward-looking ending
B) inductively, opening with an explanation about why the job offer is being refused, followed by the refusal, and closing with an apology for the refusal.
C) inductively, opening with the nature of the subject, followed by the reasons for the refusal, the refusal, and a pleasant ending.
D) deductively, opening with the refusal, followed by the reasons for the refusal, and an apology for wasting the interviewer's time.