Peter Must Deny an Employee's Request to Work from Home

Peter must deny an employee's request to work from home two days a week. Which of the following is the best way to begin this bad-news message?

A) I have your letter of May 31 in which you ask to work from home two days a week.
B) You are an extremely valued member of our team, and we all benefit from being able to work with you face-to-face on a daily basis.
C) Thank you for your request.
D) No, I cannot allow you to work from home two days a week.