Choose the option that is the indirect form of the sentence.
She said to him, “I don’t want to go there.”

Correct option is B

The correct indirect form of the sentence "She said to him, 'I don’t want to go there.'" is "She said to him that she didn’t want to go there."
Direct speech- Direct speech, also known as quoted speech or direct quotation, is a way of reporting someone's exact words.
Indirect speech- Indirect speech, also known as reported speech or indirect quotation, is a way of reporting someone's words or thoughts indirectly, without using their exact words.
Rules for converting direct speech to indirect speech-
· When the reporting verb of direct speech is in past tense then all the present tenses are changed to the corresponding past tense in indirect speech. 
· Reporting verbs such as ‘said/ said to’ changes to said, told.
· Comma inverted comma will be replaced with conjunction “That”.
· The  first person in direct speech  changes as per the subject of the speech.
· The  second person of direct speech  changes as per the object of reporting speech.
· The  third person of direct speech  doesn’t change.
· This transformation accurately shifts the direct speech into indirect speech, maintaining the personal pronouns and verb tenses appropriate for reported speech.
· Example: He told her, "I will meet you tomorrow." He told her that he would meet her the next day, similarly adjusting pronouns and tenses for indirect speech.
· Other options:
· (a) "She said he didn’t want to go there" incorrectly changes the subject pronoun.
· (c) "He said to her that she didn’t want to go there" misidentifies the speaker.
· (d) "She said to him that you do not want to go there" incorrectly mixes direct and indirect speech pronouns.