Sport Chek You Work as a Buyer for Sport Chek at Its

Sport Chek
You work as a buyer for Sport Chek at its head office in Toronto. The regional manager, your boss, has asked you to collaborate with Hans, a co-worker in Sport Chek's Winnipeg office, to write a report comparing the costs, retail prices, features, customer reviews, sales histories, and other data of the various bicycles that Sport Chek sells. You and Hans agree to work on different sections of the report and then combine the two sections. Hans agrees to get his portion to you a week before the manager has asked for the completed report.
-You work in the business office of Parelli's Gym, a popular fitness centre. You receive an irate letter from a customer demanding that you cancel his two-year contract because, shortly after he joined, he used a piece of equipment that caused a knee injury. Which of the following sentences best demonstrates what the text calls a courteous tone?

A) There's nothing we can do to cancel your membership now.You should have asked us to do so within the 14 days allowed according to the contract.
B) We at Parelli's Gym would lose too much money if we allowed customers to back out on their signed contracts.
C) You must honour your signed agreement with Parelli's Gym.
D) Although the cancellation period has passed, if you come in to the gym, one of our certified fitness consultants will be pleased to develop an individualized workout plan that will increase your fitness and will rehabilitate and strengthen your knees.