Which of these is the best example of a good concluding statement?
a. in conclusion, this is a really good story.
b. and that is the end of my report
c. finally, the author uses foreshadowing to build the suspense
d. this vivid descriptions, ironic dialogue, and eerie foreshadowing in this story lead to a dramatic conclusion that will make you think twice before you insult someone.

Refute it, showing why it is mistaken—an apparent but not real problem; acknowledge its validity or plausibility, but suggest why on balance it's relatively less important or less likely than what you propose, and thus doesn't overturn it; concede its force and complicate your idea accordingly—restate your thesis in a more exact, qualified, or nuanced way that takes account of the objection, or start a new section in which you consider your topic in light of it. this will work if the counterargument concerns only an aspect of your argument; if it undermines your whole case, you need a new thesis.