Final answer:
A buffer in business communication is a neutral statement used to establish a connection with the reader before delivering bad news.
Step-by-step explanation:
In business communication, a buffer is typically used to ease into a message that might contain unpleasant news or feedback. Therefore, the correct answer is a) a neutral statement to establish a connection with the reader. This neutral statement is strategically placed at the beginning of a communication to mitigate the impact of the bad news that follows. Using a buffer can be part of maintaining an academic tone, especially in situations such as formal emails, business reports, or when providing critical feedback in a professional setting.