Why Should You Avoid Placing a Refusal in the Last

Why should you avoid placing a refusal in the last sentence of a letter?

A) Reader behaviour research suggests that people do not usually read the entire letter.
B) The letter needs to be closed positively to foster goodwill.
C) The bad news should be placed at the beginning of the letter to save reading time.
D) Reasons for the refusal must be seen first so that the reader does not demand compensation.