According to the Text, Where Is the Most Appropriate Place

Multiple Choice

According to the text, where is the most appropriate place for the following sentence in a message refusing a request? Although I am busy on January 16, I would be pleased to speak to your International Business class if we can arrange a date that works with your schedule and mine.

A) in the buffer, so that the reader develops the proper mindset before reading the bad news
B) as part of the transition that leads to the explanation
C) after delivering the bad news but before the closing
D) in the closing