Which statement best describes the tone and structure difference between formal and informal business emails?

• A. Formal emails use polite, impersonal language and a standard structure; informal emails use casual language and flexible structure.
• B. Formal emails use casual language and flexible structure; informal emails use polite, impersonal language and a standard structure.
• C. Both types use the same tone and structure.
• D. Formal emails omit a closing line.

Answer: (B)

The main idea is how tone and structure differ between formal and informal business emails. Formal emails use polite, impersonal language and follow a standard, professional structure (clear greeting, concise body, and a courteous closing). This conveys professionalism and respect in official or external communications. Informal emails, by contrast, adopt casual language and a flexible structure, which suits closer colleagues or internal messages where a relaxed tone is appropriate and strict formatting isn’t necessary.

So, describing formal emails as polite and impersonal with a standard structure and informal emails as casual with a flexible structure is the best fit. The other statements don’t match typical business practice: formal language isn’t casual, both types don’t share the same tone and structure, and formal emails don’t omit a closing line.