Which of the following statements is TRUE about sending a letter declining a job offer?

a. There's no need to send one; after all, you received a better job offer.
b. Send one and share all the things you found wrong with the company.
c. Tell them you're taking the job but just never show up.
d. Thank them for the offer and briefly explain why you can't take the job.
e. Thank them for the interview and emphasize your qualifications for the job.

d