Is "I am sure that you will agree with our decision" appropriate in a letter to a client in which you refuse a request

Is "I am sure that you will agree with our decision" appropriate in a letter to a client in which you refuse a request?

A. No, because the client will then feel silly for having made the request
B. Yes, because it will prevent psychological reactance
C. Yes, as long as you had no choice about the decision you made
D. No, because you should not assume that you know how the reader feels

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