Which of the Following Sentences Is Most Effective in De-Emphasizing

Multiple Choice

Which of the following sentences is most effective in de-emphasizing the bad news?

A) Although cash refunds are not offered, you can exchange resalable merchandise .
B) Although you can exchange returned merchandise, cash refunds are not available.
C) Because we only exchange merchandise, it is impossible for you to receive a cash refund.
D) Because of our exchange policy, you may not receive a cash refund.