Company asked why & where I accepted a different offer. How should I respond?

I don’t know if I want to say where, but I also want to give some kind of response to be polite.

I accepted the other job because the salary was higher, and the role would be more relevant to the kind of work I like doing. (Frankly I think it would also be be easier and less stressful for that reason, but obviously I can’t say that. )

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