Which of the Following Is the First Step While Making

Which of the following is the first step while making a general plan while making an adjustment refusal?

A) To use words that are on subject and be neutral about the decision
B) To present the strategy that explains or justifies being factual and positive
C) To directly inform the reader of their mistakes that led to the refusal
D) To maintain a tone that is positive, forward-looking, with friendly words
E) To refuse clearly and positively, perhaps including a counterproposal