阅读理解。阅读下面短文，从每题所给的A、B、C、D四个选项中，选出最佳选项。
To Whom It May Concern:
Your address was forwarded to us by How to Magazine. All of us here think The International Institute of Not Doing Much is the best organization in the world. You know how to avoid unnecessary activities!
As a matter of fact, we closely followed the advice in your article. First, we replaced all our telephones with carrier pigeons. Simply removing the jingle of telephones and replacing them with the pleasant sounds of birds has had a remarkable effect on everyone. Besides, birds are cheaper than telephone service. After all, we are a business. We have to think of the bottom line. As a side benefit, the birds also fertilize the lawn outside the new employees’ sauna(桑拿房).
