Andy: I heard there will be a concert tonight. Would you like to go with me?

Sam: I’m afraid I cannot.

Andy: Why? I think you really love the band.

Sam: Yes, I do. But I have many works at home.

Andy: Let me help you, then.

Sam: ___________

Andy: Never mind. That’s what friend should do.

What should Sam say?

A. I really appreciate your help

B. I don’t need your help

C. I am fine, thank you

D. I will go too

E. Don’t worry