Which of the following is least effective at conveying negative information as clearly and kindly as possible?

A) Embed the bad news in the middle of the paragraph.
B) Suggest you might reverse the decision if circumstances change.
C) Emphasize what you can do rather than what you cannot do.
D) Imply the bad news instead of specifically stating the news.
E) Minimize the space devoted to the news.

B)If appropriate, use a conditional (if or when)statement to imply that the audience could have received, or might someday receive, a favorable answer under different circumstances ("When you have more managerial experience, you are welcome to apply for any openings that we may have in the future"). Such a statement could motivate applicants to improve their qualifications. However, you must avoid any suggestion that you might reverse the decision you've just made or any phrasing that could give a rejected applicant false hope.