Select the Sentence with the Best Positive Emphasis

Multiple Choice

Select the sentence with the best positive emphasis.

A) We failed to complete the process audit on time.
B) We will complete the process audit by Friday.
C) We haven't completed the process audit.
D) Because of Joan's inaccurate figures on the Haymen project, we have not finished the process audit.
E) The process audit was delayed due to operational reasons.