What Is the Best Advice for Receiving Telephone Calls Professionally

What is the best advice for receiving telephone calls professionally? 

A) When answering your telephone, identify yourself immediately.
B) Use No at the beginning of a sentence when needed to get your point across clearly.
C) When answering the phone for someone else, be completely honest about where the person is and when he or she will return.
D) To come across as helpful as possible when taking a message, guarantee that the caller's call will be returned.