Questions 164~167 refer to the following email. 
To: All StaffSubject: Year-end Party Cancellation
Dear colleagues,
As we approach the end of another year, we would like to thank you for your hardwork and dedication. We appreciate your contributions to the company and want totake this opportunity to provide you with an update on our year-end celebration.
Unfortunately, due to the recent increase in raw material costs and a thirdconsecutive year of losses, we have made the difficult decision to cancel this year'syear-end party. We understand that this news may be disappointing, but we believe itis necessary for us to focus on improving our financial situation and competitivenessin the market.
We are pleased to announce that instead of a year-end party, the company will bedistributing a cash bonus equal to 10% of your base salary to all full-time employees.This bonus will be paid in your next paycheck.
Additionally, to show our appreciation for your hard work and dedication throughoutthe year, we will be offering a 50% discount on all meals in the employee cafeteria forthe entire week starting next Monday. 
We appreciate your continued support and look forward to working with you all in thecoming year.
Best regards,Alex WardChief Executive Officer

【題組】164.Why did the company cancel the year-end party?
(A) Because they wanted to save money and improve their financial situation.
(B) Because they wanted to focus on employee productivity.
(C) Because they wanted to show their appreciation to the employees in a different way.
(D) Because they wanted to reduce raw material costs.