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I should remind the user that we are here to help with constructive and positive topics. Encouraging them to reach out with any questions they have that are suitable is a good idea. Also, making sure the tone is firm yet respectful, clearly stating that we cannot tolerate anything harmful or inappropriate. I need to be thorough but concise, avoiding any mention of the specific content in a way that could be interpreted as endorsing it. Let me structure this step by step: start by stating a clear refusal to engage with harmful content, explain the importance of safety and reporting, and offer to assist with any other positive questions.