Which of the Following Is an Effective Way to Write

Which of the following is an effective way to write a negative message that focuses on the reader's needs rather than on the organization's needs?

A) Explain clearly that the reader is at fault and that the bad news is a natural consequence of the reader's fault.
B) Avoid accusing the reader of wrongdoing and focus on the positives whenever possible.
C) Clearly explain how granting the reader's request would harm your organization.
D) State that you do not like to convey bad news, but that you have to do so in this situation.