Is "I Am Sorry That We Are Unable to Make

Multiple Choice

Is "I am sorry that we are unable to make an exception to our policy"appropriate in a letter to a client?

A) Yes, as long as you have made the decision without input from anyone else.
B) Yes, because it will prevent psychological reactance.
C) No, because you CAN make an exception; you simply choose not to do so.
D) Yes, because you seem sympathetic.
E) All of the above.