12. The notice of refusal must be written and contain the following:(a) the portion of the payment application that is refused, expressed as a percentage;
(b) a description of the work covered by the notice of refusal;
(c) the proportional withholding made or penalty imposed pursuant to the contract provisions;
(d) all the reasons supporting the refusal; and
(e) any contractual or legal provisions on which the refusal is based.