[L expects any number of reactions; laughter, unfortunately, is one of the possible ones, even as it's not exactly desirable. He's dealt with mockery by either not caring or shutting it down swiftly; are either of those things appropriate in this situation, in the face of these questions and accusations?]

I don't have to defend my decisions to you.

[A simple statement, no inherent apology.]

I also don't have to defend them to Eli, although... if any aspect offends or disturbs him, I wouldn't be acutely aware. He doesn't wear such things on his sleeve.