Allison is declining a request for a monetary contribution from a charitable organization to which her employer, BMI Industries, usually donates. Which of the following mosteffectively implies the refusal?

a. BMI Industries regrets that it cannot contribute this year, but the company hopes to be able to next year.
b. Although our profits are being reinvested in BMI Industries this year, we hope to be able to contribute next year.
c. Although we cannot contribute this year, we may be able to next year.
d. Unfortunately, we are prevented from contributing this year, but we may be able to in the future.