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Unfortunately due to other matters I don’t have the bandwidth today.
Let’s schedule a follow-up to discuss for a later date so I can give this the focus it warrants.
This is the one. Polite and professional, and also acknowledges the importance of the other person’s viewpoint.
This is why I love working in a blue collar field. Who needs professionalism. “Sorry boss, brain’s fucked today. Explain it at me like I’m an apprentice.”
“Thinky thingy fucky wucky talky slowly”