When Delivering Bad News, Wording Such as "We Must Turn

When delivering bad news, wording such as "We must turn down," "I am unable to," and "We cannot afford to"

A) is unavoidable.
B) is likely to cause pain and anger in the reader.
C) softens the blow by drawing attention away from the reader and onto the sender.
D) will impress the reader as being straightforward and forceful.