Oskar Has to Write a Letter Rejecting a Customer's Request

Oskar has to write a letter rejecting a customer's request for a replacement for her five-year-old air conditioner, which is past its warranty. Which of the following is an appropriate buffer statement he might use?

A) I am sorry to hear that your air conditioner has broken down during this heat spell.
B) Are you certain you did the recommended yearly maintenance of your air conditioning unit?
C) We are sorry that the air conditioning unit we installed is no longer working.
D) The warranty on your air conditioning unit expired two years ago.
E) Our records show that you decided not to renew your service contract when we contacted you.