Answer: C. Focus on the explanation and reasons rather than on the refusal and apologies.
Explanation:
It is important that you focus on the reason why you are refusing the request so that the receiver understands why the request was refused.
It is imperative that you do not focus on the refusal because this may alienate the receiver because it may appear like a negative message. Rather, explaining to them the reason for the refusal goes a long way in ensuring that they understand why the request was refused and may even emphasize with it.