WE / REGRET / TELL / YOU / YOUR REQUEST / TAX REFUND / REJECT.A. W...

37. We / regret / tell / you / your request / tax refund / reject.A. We regretted to tell you that your request in tax refund had been rejected.B. We regretted to have told that your request for tax refund was rejected.C. We regret to tell you that your request for a tax refund has been rejected.D. We regret telling you that your request for a tax refund has been rejected.