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.
-"Because the personalization information was approved when the order was finalized, a refund is not possible for this purchase." Through which of the following techniques does the statement above ease the impact of bad news?

A) using the passive voice
B) implying the bad news in vague language
C) putting the bad news in a subordinate clause
D) putting the bad news in a main clause surrounded by two subordinate clauses
E) stating the negative part of the message in the active voice