The correct answer is B. He said that he could not help me at present because he was himself in difficulty.
The other options are incorrect because they do not accurately reflect the original sentence. In option A, the pronoun “I” is used instead of “he.” In option C, the verb “told” is used instead of “said.” In option D, the verb “asked” is used instead of “said.”
The original sentence is in the past tense, so the verb “said” is the most appropriate choice. The pronoun “he” is used because the sentence is about a man. The verb “could not” is used because the man is unable to help. The prepositional phrase “at present” indicates that the man is unable to help at this particular time. The prepositional phrase “because he was himself in difficulty” indicates the reason why the man is unable to help.