According to the Oxford dictionary, the term ‘euphemism’referring to the substitution of a mild word in place of a harsher word , such as saying ‘passed away’ rather than ‘dead’.
(A) referring to the substitution of a mild word with a harsher word
(B) refers to the substitution of a harsh word with a milder one
(C) which refers to the substitution of a mild word with a harsher word
(D) is the substitution of a harsh word with a more
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