The buffer in a bad-news message should be completely unrelated to the bad news so that receivers will not know that bad news is coming.
Answer: Option B
Explanation:
Buffer of the bad news is the way to cushion the negative impact that will come when the bad news will hit the readers. It basically is at the beginning and is not related to the bad news and the buffer does not give any hint about the bad news that the people will read when the read the news further.
It is mostly done in business environment where when the employers have to give bad news to the employees they make use of buffer to cushion the bad news.