Questions below refer to the following letter.
Dear Mr. Blackburn,
I am writing about the position in the accounting department that we spoke about last month. As you know I (1)............... to work for a year before returning to school to finish my masters course.
Since we spoke, my situation has changed. I am now (2)............... to start my course this coming September, which means that unfortunately I will have to refuse your offer of a job for the coming year.
I hope this will not cause you any inconvenience. I would like to take this opportunity to thank you for your support in the past two years. Without your help I would not (3)............... able to gain such valuable experience in accounting.
Thank you again for your offer and all your help.
Sincerely,