If You Have to Turn Down a Customer's Claim, Which

If you have to turn down a customer's claim, which of the following is the best approach to use to maintain goodwill?

A) Offer resale information to build the customer's confidence in your products or organization.
B) Avoid taking responsibility and make it clear that the customer is at fault.
C) Use preachy statements to make your point to the customer.
D) Explain that your company policy will not permit you to allow the claim.