45 Jim: Mike, I’m very sorry I’ve lost the magazine I borrowed from you. Mike: _____ Jim: I guess I’d better not. I may lose it again. (A) That’s all right, Jim. I don’t want it. (B) It doesn’t matter, Jim. Would you like to take this new issue? (C) I can get a cheaper one, so don’t worry. (D) It’s no good crying over spilt milk, so forget it.