To say "I am busy" in a polite way, you can use the following phrases:
- "I'm sorry, but I'm currently busy."
- "I'd love to help, but I'm busy at the moment."
- "Unfortunately, I have a lot on my plate right now."
- "I'm afraid I can't right now, as I have other commitments."
- "I appreciate the offer, but I'm tied up with something else."
- "Thanks for thinking of me, but I have prior engagements."
- "I'm in the middle of something important, so I won't be able to participate."
Remember to use a friendly and respectful tone while conveying that you are busy. It's okay to decline offers or requests when you genuinely have other responsibilities or commitments. Being honest and polite is the key to maintaining healthy communication with others.