To Clearly and Kindly Say No,do All of the Following

Multiple Choice

To clearly and kindly say no,do all of the following except

A) use phrases such as, "Much as I would like to help you."
B) deemphasize the bad news.
C) imply that you might change your mind (even if you know the decision is final) .
D) tell the audience what you can or will do rather than what you cannot or will not do.
E) use a respectful tone.