My friend says, “I can’t help you, sorry. I have a lot of work to do.”

A. My friend says I can’t help you because I have a lot of work to do.
B. My friend says he can’t help me because he has a lot of work to do.
C. My friend says he can’t help me because he have a lot of work to do.
D. My friend says that I can’t help you I have a lot of work to do.