Comprehensive and Detailed Explanation:

Active listening is an essential payroll communication skill that ensures employees receive accurate information.

Option A (Affirming verbally) Shows understanding and engagement.

Option C (Paraphrasing the discussion) Ensures clarity and accuracy.

Option D (Asking open-ended questions) Encourages better dialogue.

Option B (Interjecting an opinion) is incorrect because it can disrupt communication and cause misunderstandings.

Payroll.org -- Customer Service and Communication Best Practices

HR Compliance Training -- Effective Workplace Communication