1) "Sounds nice, but I'm not available."
2) "I'm honored that you asked me, but I can't do it."
3) "I'm sorry, but I can't help you at this time."
4) "Unfortunately, it's not a good time."
5) "I'm not availale at the moment, but maybe next time."
6) "Unfortunately, this is not something I can do right now."
7) "I really appreciate you asking me, but I can't commit to that right now."
8) "Sorry, but I can't make it; maybe another time."
9) "Thanks for thinking of me, but I can't."
10) "No, thanks."
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English Grammar Tips (I)
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