Which of these sentences subordinates the bad news and, therefore, minimizes its impact?

Group of answer choices

While we are currently unable to offer bonuses, we are working on a new sales strategy to increase next year$$s revenue.

Although we are working on a new sales strategy to increase next year$$s revenue, we are currently unable to offer bonuses.

Although this saddens us$,$ we are unable to offer bonuses this year.

Due to lower sales, we are unable to offer bonuses this year.

Unfortunately, we are unable to offer bonuses this year.