Refusing Routine Requests: Revise the following statements to de$-$emphasize the bad news without hiding it or distorting it$.$ Hint: Minimize the space devoted to the bad news, subordinate it$,$ embed it$,$ or use the passive voice.

You have to tell a local restaurant owner that your plans have changed, and you have to cancel the $90-$person banquet scheduled for next month. Do you need to use a buffer? Why or why not?

Write a buffer for an email declining an invitation to speak at the association$$s annual fundraising event. Show your appreciation for being asked.

Write a buffer for an email rejecting a proposal from an employee on offering fitness incentives for all staff. You like the idea but funding is not available.