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.

A. My friend told me that I will meet you tonight.
B. My friend told that he will meet me tonight.
C. My friend told me that he would meet me that night.
D. My friend said to me that he will meet me that night.

A. She said that she had visited Peshawar the previous day.
B. She said that I had visited Peshawar yesterday.
C. She said that she visited Peshawar yesterday.
D. She said that she has visited Peshawar the previous day.