Which of the Following Techniques Would Be Most Effective in Buffering

Multiple Choice

Which of the following techniques would be most effective in buffering bad news?

A) Starting with something completely unrelated to keep the reader off-guard
B) Putting your subjective reasons for refusal in the opening
C) Starting with the part of the message that represents the best news
D) Apologizing late in the letter with a statement such as We are responsible for your loss and are deeply sorry