Answer:
The best way to do it is to tell the person that you see where they are coming from.
Explanation:
If you start with "youre wrong" then the other person will block you out and not even listen to what you have to say. if you start with "I get what you're saying, I just think that..." then the person will listen because they don't feel the need to be defensive. This could go for anything, like an argument over pineapple being on pizza to fixing your marriage
Answer:
Querida Ileana:
Lamento decirlo, pero me será imposible aceptar su oferta. La ciudad donde está el trabajo está demasiado lejos de mi casa. Sin embargo, aprecio tu ayuda. Si encuentra otra oferta de trabajo, llámeme o escríbame.
Muchos abrazos,
Remedios
TRANSLATION:
Dear Ileana:
I am sorry to say, but it will be impossible for me to accept your offer. The city where the work is is too far from my house. However, I appreciate your help. If you find another job offer, call or write to me.
Lot of hugs,
Remedies
I would paraphrase it being that it is one of the given options.