Correct option is B
The correct indirect speech is (b)
He said that you had been making excuses.
Definition:
✦
Direct speech quotes actual words.
✦
Indirect speech reports what was said, often changing pronouns and tense.
Rule for change:
Past continuous (were making) → Past perfect continuous (had been making)
Example:
Direct: He said, “She was working.”
Indirect: He said that she
had been working.