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 has a lot of work to do.

D. My friend says that I can’t help you I have a lot of work to do.