Business Is Bad and You Need to Cut Costs by Reducing

Business is bad and you need to cut costs by reducing your employees' work hours or by eliminating several positions. You plan a meeting with your employees to discuss this situation.
-Beginning the meeting with a buffer statement ________.

A) is inappropriate since the employees will not be pleased by this news
B) could help encourage your employees to listen to the rest of your message with a positive attitude
C) which signals that bad news may be coming later in your message may mislead your employees
D) will prevent the employees from realizing the gravity of the situation
E) should not be done, as it tries to deceive your employees that your message does not contain bad news