Answer:
2. Express gratitude and best wishes for the future
Step-by-step explanation:
Note: The given answer is based upon the 3 options provided in the question
Whenever a job offer is to be declined, it must be ensured that such a response letter or email should be in a polite tone wherein one should express gratitude to the employer for the opportunity.
At the same time one should express regret being unable to accept the job owing to some reason.
Another thing noteworthy here being, specific reasons for declining the job offer need not be mentioned since that could result into strained relations with the employer apart from appearing rude and impolite.