Which Strategy Does Your Text Reccommend for Delivering Unwelcome or Negative

Which strategy does your text reccommend for delivering unwelcome or negative news?

A) Explain how the reader or, if not the reader, somebody else will benefit.
B) Give the bad news first and then provide reasons or explanation so that the reader will better understand the bad news.
C) Cite reasons for the bad news even if they are confidential because it is more important for the reader to understand why the bad news is necessary than to respect confidentiality.
D) Include a statement that says the bad news is a result of company policy. Most readers will understand this explanation.