I am sorry , I can not ( can't ) help you .
我不能再帮你了I cannot help you any more.
i'm sorry,but i can't help you.
I'm sorry (that) I can't help you.
I can't help you,because I am very busy.
Sorry for not being able to help you.或I am sorry that i was not able to help you.我认为这里应该用be able to，表达是客观上不可行不是主观上不愿意。
我不能帮助你,因为我很忙I can't help you, because I am very busy.我不能帮助你,因为我很忙I can't help you, because I am very busy.我不能帮助你,因为我很忙I can't help you, because I am very busy.
I'd like to, but it's over my power 我想帮你,但是这超过了我的能力 Sorry,I can't help you. 抱歉 我无法帮助你
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yanrongsun
