When Delivering Bad News,wording Such as "We Must Turn Down

When delivering bad news,wording such as "We must turn down," "Much as I would like to," and "We cannot afford to" _____________

A) soften the blow by drawing attention away from reader and onto the sender.
B) will impress the reader as being straightforward and forceful.
C) is likely to cause pain and anger in the reader.
D) is unavoidable.