Which of the Following Is an Example of Neutral or Positive

Which of the following is an example of neutral or positive language you might use to convey bad news about rejecting an idea?

A) Unfortunately,we are unable to use your project idea as submitted.
B) The company is cutting costs by postponing any new projects until next year.
C) Our company is unable to move ahead on new projects at this time.
D) According to company policy,no new projects may be initiated.
E) Thank you for your interesting idea,although it is impossible to implement at this time.