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.
-Which of the following statements works best to soften the impact of the bad news?

A) Unfortunately, your warranty does not cover the kind of damages that you have caused.
B) Because the damage was due to your negligence, the repair cost is your responsibility.
C) These repairs cannot be performed free of charge.
D) Your warranty extends only to manufacturing defects, not accidental breakage.
E) We must reject your claim as the damage in this case was your fault.