(A) He said that he had a new car.
(B) He said that he has a new car.
(C) He said that I have a new car.
(D) None of these
🧠 Explanation:
- The original sentence is in direct speech and uses the present perfect tense ("have").
- When changing to indirect speech, the present perfect tense typically shifts to the past perfect tense.
- The pronoun "I" changes to "he" to match the subject of the reporting verb.
- This ensures both correct tense and pronoun agreement in the reported speech.