In an Adjustment Refusal Message, the Best Place to State

Multiple Choice

In an adjustment refusal message, the best place to state the refusal is:

A) the subject line of the message.
B) after the explanation, since it is the logical result of the explanation.
C) at the end of the message as part of the goodwill closing.
D) before the paragraph stating the reasoning.
E) before the paragraph that calls attention to the facts of the case.