Which closing follows the writing plan for refusing requests and is the best fit?

a.Although we could not accept your donation, Mr. Wright, we enjoyed hearing from you. We hope you will not hold our refusal of your donation against us. We are confident you understand that we do not frivolously reject corporate gifts.

b.We value your kind offer, Mr. Wright, and this is why we suggest that you contact local nonprofit refurbishers who typically accept computers that are up to five years old. Alternatively, consider entrusting your used electronics to a certified recycler who will salvage useful components and dispose of the computers in an environmentally responsible fashion. Your tax accountant should be able to tell you whether you are eligible for a tax deduction in either case.

c.It was a true pleasure to serve you, Mr. Wright! We are always happy when we encounter generous individuals or corporations that are willing to make our planet a better place. We wish you all the best for your future endeavors and hope to hear from you again soon.

Which subject line for this bad news announcement would be most suitable?

a.New Telecommuting Policy

b.Telecommuting to End Immediately

c.Thanks for Your Hard Work!