Answer:
B. This is to inform you that your kind letter of May 14 has been directed to me for reply.
Step-by-step explanation:
According to the given options, the option B should be selected for refusing the request for a charitable donation as letter of may 14 would be directed to me for reply as it represent the declination of request made for charitable donation
So the option b is correct
and, the rest of the options are incorrect