Which of the Following Is MOST Likely to Build Goodwill

Which of the following is MOST likely to build goodwill in a letter granting an adjustment?

A) Explain that the complaint is not really valid, but that the supervisor would like to respond positively to it anyway.
B) Explain in detail exactly how you made the decision to grant the request.
C) Explain that you are granting the request in the very first sentence.
D) Explain that the problem really is not the company's fault because the shipping department has been having problems with its software.