could not → cannot** when converting indirect back to direct. Option (b) wrongly shifts to “would not,” (c) introduces future, (d) incorrect continuous modal.

Yes/No questions → asked + if/whether + clause. Is → was** under backshift. (a) not a question, (c) wrong structure, (d) keeps present tense.

Indirect WH-question “why he was back so soon” → direct: subject + verb inversion “Why are you back so soon?”**. (a)(c) wrong word order, (b) wrong pronoun “you are” without proper tense backshift.

Indirect → direct: reverse backshift and restore 1st person: she made → I make (habitual present fits “explaining her work”). Restore comma/quotes; no that** in direct speech. (a) changes to future; (b)/(c) wrongly keep 3rd person “she” inside quotes.

Past reporting → backshift broke → had broken (past simple → past perfect). Insert that; keep pronoun he** (refers to the same person as in direct speech). (a) wrong tense form; (c)/(d) change aspect/meaning.

said to → told (object “me” present). Insert that. made → had made** (past simple → past perfect under backshift). Option (a) misses the object and “new year”; (b) changes reporting verb/tense; (d) is ungrammatical order.

Reporting verb said (past) → backshift. Main copula: is → was. Perfect: have claimed → had claimed (present perfect → past perfect). Insert that**; keep clause structure. Options (b–d) mishandle aspect/tense.

said to → told (object “me” is present). Insert that to replace comma/quotes. need → needed (present simple → past simple backshift). Pronouns: your → my, I → she**. Avoid incorrect forms (“helps”, “is needing”) and 2nd-person leakage (“your” in (c)).

do you know → she knew (present → past), has told → had told** (perfect backshift). Options (a)(d) misuse “that how”; (c) fails to backshift.

Will → would** in reported speech. (a) keeps “will,” (c)(d) bad word order.