Which of the following can make the closing paragraph of a bad-news message pleasant?

A) Restating the refusal
B) Including a decision that merits an apology
C) Including a forward-looking idea
D) Inserting trite statements

Closing Paragraph

The final section of a text that summarizes the main points discussed, restates the thesis in a new light, and provides closure to the narrative.

Forward-looking Idea

A concept or plan focused on future developments or innovations rather than current or past situations.