My friend says I can’t help you because I have a lot of work to do.
My friend says he can’t help me because he has a lot of work to do.
My friend says he can’t help me because he have a lot of work to do.
My friend says that I can’t help you I have a lot of work to do.
✅ The correct answer is option My friend says he can’t help me because he has a lot of work to do..