In an indirect message, valid reasons for the refusal are presented before the bad news. Which option is most effective?

a.We had to establish guidelines for the acceptance of used computing equipment because only new computers provide warranties, compatible software, and come with matching peripherals.

b.We're very sorry but our policy does not allow us to accept donations of used computing equipment.

c.If we accepted your rather dated desktops and laptops, we would risk software incompatibility, high repair bills, and substantial replacement costs for missing input and output devices.

Which statement best conveys the bad news of the refusal?

a.To ensure compatibility, proper software licensing, and the same useful life of the equipment, we decided to accept only new and complete systems.

b.We regret to inform you that we cannot accept your used computing equipment as much as we appreciate your offer.

c.We were able to save valuable resources that otherwise might have been spent on keeping out-of-warranty gear in working order and on missing peripherals such as monitors, keyboards, and mice.