You Write to a Customer About a Refund He or She

You write to a customer about a refund he or she is expecting. By opening the letter with a statement like "I'm pleased to announce that I've processed your refund,"you

A) Help ensure that the reader knows you're on his or her side.
B) Create poor you-attitude.
C) Probably will anger the reader, especially if the refund amount is negligible.
D) Have created an impersonal construction.
E) None of the above.