C because the evidence in the story provides my answer
The word <em>wishing </em>is used as a participle in this case. Although gerunds and participles look the same, they are used in different senses - gerunds generally denote nouns, whereas participles have more of an adverbial meaning.
Answer: memo consists of two parts: the identifying information at the top, and the message itself. At the top, identify for whom the memo has been written, who is sending it, the subject, and the date. The subject line serves as the memo's title.
Explanation: