Which of the Following Best Expresses the Role of Goodwill

Which of the following best expresses the role of goodwill in business?

A) Goodwill is a luxury that communicators can't afford, given the more important priorities they must achieve.
B) Goodwill is merely an etiquette, adding embellishments to messages to make them sound more polite.
C) Goodwill is a nice indulgence that allows you to be gracious to people when you have extra time and energy.
D) Goodwill is key to building and strengthening relationships that are vital to an organization's success.
E) Goodwill is the icing on the cake, that allows people to feel good about the hard work they do.