A sentence is provided in direct speech. From the four given options, choose the one that most accurately conveys the sentence in its corresponding indirect speech.
She said, "I had completed the report."

Correct option is C

The correct indirect/ direct speech is (c) She said that she had completed the report.
In direct speech, the speaker already uses past perfect (“had completed”). When converting into indirect speech with the reporting verb said, the tense generally remains past perfect because it is already “one step back” in time. Also, the pronoun I changes to she. Therefore, option (c) is the most accurate and faithful conversion.
Rules of conversion used:
Past Perfect remains Past Perfect in reported speech (no further backshift needed).
Pronoun change: I → she
Example: He said, “I had finished my work.” → He said that he had finished his work.
Information booster / exceptions related to the topic:
Past perfect is used to show an action completed before another past time; since it already indicates “earlier past,” it usually stays unchanged.