Which of the Following Exemplifies a Good Way to Present

Which of the following exemplifies a good way to present bad news to a customer?

A) The tablet was damaged because you used it improperly, so we cannot offer a replacement.
B) I cannot help you in any way as the fault is entirely yours for not reading the product documentation.
C) You were informed of the rules prior to purchase. Hence, we cannot accept your claim.
D) You made the mistake of misusing your product, so I cannot help you in any way.
E) In the interest of fairness, we cannot offer customized discounts to selective customers.