In Which of the Following Situations Would It Be BEST

In which of the following situations would it be BEST to recast the situation as a positive message?

A) When you want to maintain goodwill with the reader because you still have to deal with each other
B) When there really isn't a reason for the refusal
C) When the negative information will lead to a benefit you know the reader will want
D) When the reader is already expecting bad news