Which of the Following Should You Avoid When Making an Adjustment

Which of the following should you avoid when making an adjustment refusal?

A) Beginning your message on a point of common agreement
B) Spending time on a strategy that gives a factual and positive explanation for your refusal
C) Directly informing the readers of their mistakes that led to the refusal
D) Maintaining a positive, forward-looking, and friendly tone
E) Refusing clearly and positively, perhaps including a counterproposal