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Bruce, a tax attorney, needs to let clients know that their hourly billing rates will be increasing in the new year. Which guideline should Bruce

Bruce, a tax attorney, needs to let clients know that their hourly billing rates will be increasing in the new year. Which guideline should Bruce follow while communicating this bad news?
He should sugarcoat the bad news.
He should use specific and simple language.
He should avoid the use of buffer statements.
He should display intense concern and sympathy.
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