Which of the Following Is the Best Opening for an Adjustment

Which of the following is the best opening for an adjustment message?

A) We appreciate your message of March 2 wherein you let us know what happened while dining with us last month.
B) We have credited your account for $24 to refund your dining bill.
C) We are so sorry that you had a bad experience while dining with us last month.
D) Although we generally don't offer refunds, we're willing to make an exception in this case.

Correct Answer:

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