The correct answer is C. "I disagree. In my opinion, the first example is better than the second"
Step-by-step explanation:
In discussions and other communicative situations, it is common you want to express your opinion especially in the cases you want to show you agree or disagree with another participant. However, opinions and points of views should always be expressed in a respectful way which means you are considerate with other participants and the use of language does not attack the participant itself or words that can offend others this includes telling other they are wrong, they don't know about the topic or similar. Considering this, the one that expresses your opinion respectfully is "I disagree. In my opinion, the first example is better than the second", because in this the participant does not attack others or uses offensive language but uses objective and formal words to express his or her opinion.