[ Reported Speech and Tenses ]
Differentiate tenses: He said he has finished his work.
A. The past tense is ‘has’; the present perfect tense is ‘finished’.
B. The past tense is ‘finished’; the present perfect tense is ‘said’.
C. The past tense is ‘has finished’; the present perfect tense is ‘said’.
D. The past tense is ‘said’; the present perfect tense is ‘has finished’.

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