Which of the Following Is the Best Strategy to Set-Up

Which of the following is the best strategy to set-up negative news in an indirect-order message?

A) You should explain the fairness of a certain action.
B) You should present your reasoning after delivering the negative news.
C) You should deliver the negative news without giving an explanation.
D) You should bluntly explain where the reader went wrong.
E) You should avoid offering an alternative solution to the reader.