Which of the Following Is the Most Efficient Way of Delivering

Which of the following is the most efficient way of delivering bad-news messages to customers?

A) Ursula uses you-voice in her written messages when responding to customer complaints.
B) Brian believes in providing long descriptions of why his company can't meet customer demands as a response to customer complaints.
C) Even when customers are at fault, Sandra uses a neutral language to point out mistakes.
D) Tommy believes in emphasizing the company's reputation over a customer's problem in his response to customer complaints.
E) Calvin uses a legal language to convey the bad news and directly points out customers' mistakes.