Which of the Following Statements Does the Best Job of Delivering

Which of the following statements does the best job of delivering the bad news clearly and kindly?

A) I am sorry to have to tell you that you were not selected for the position.
B) Because you do not have the experience we clearly listed in the job posting, we cannot offer you the position.
C) Although you currently do not have the master's degree that we require for this position, we would be happy to reconsider your application once you have completed your degree.
D) Several other applicants were far more qualified for the position than you were, so we cannot offer you the job.