In an Adjustment Refusal Message, the Best Place to State

In an adjustment refusal message, the best place to state the refusal is _____.

A) in the subject line of the message
B) after the explanation since it is the logical result of the explanation
C) at the end of the message, after the goodwill closing
D) before the paragraph that states the reasoning behind your decision
E) before you call to attention the facts of the case