He said,"I cannot help you at present because I am myself in difficulty."

Original Sentence (Direct Speech):
He said, "I cannot help you at present because I am myself in difficulty."

Step-by-step Conversion:
1. Sentence type: This is a statement, so we will use “said that” in indirect speech.
2. Pronoun changes:
“I” becomes “he” (referring to the speaker)
“you” becomes “me” (since the speaker is talking to “me”)
3. Tense changes (as reporting verb 'said' is in past):
“cannot” becomes “could not”
“am” becomes “was”
4. Time expression: “at present” becomes “at that time” (to indicate a past reference)

Correct Sentence:
He said that he could not help me at that time because he was himself in difficulty.

However, since none of the options mention “at that time” and only Option B has the correct tense and pronouns (even though it uses “at present”), it is the best available answer.

Correct Answer: Option B

Why other options are incorrect:
Option A: “I cannot help you…” — ❌ Incorrect tense and pronouns are not changed.
Option C: “told” without an object — ❌ Incorrect structure. We say “told me” or “told him”, but not just “told”.
Option D: “asked” — ❌ Incorrect reporting verb. The sentence is a statement, not a question.

Final Answer: Option B – He said that he could not help me at present because he was himself in difficulty.