Allison is declining a request for a monetary contribution from a charitable organization to which her employer, BMI Industries, usually donates. Which of the following cushions the bad news by implying the refusal?

a$.$ Unfortunately, we are prevented from contributing this year, but we may be able to in the future.

b$.$ Although we cannot contribute this year, we may be able to next year.

c$.$ BMI Industries regrets that it cannot contribute this year, but the company hopes to be able to next year.

d$.$ Although our profits are being reinvested in BMI Industries this year, we hope to be able to contribute next year.