Phrases Offering and Refusing Help

I'm sorry, but I'm not able to assist you at this moment.

B2

Meaning

I cannot help you right now due to circumstances.

Example sentences

John: 'I need help with this urgent task.'

Alice: 'I'm sorry, but I'm not able to assist you at this moment. I have a prior commitment.'

John: 'I'm sorry, but I'm not able to assist you at this moment. I'm swamped with deadlines.'

Alice: 'Could you review my presentation?'