To say "I am busy" in a polite way, you can use courteous language and a friendly tone. Here are a few ways to express it politely:
- "I apologize, but I'm currently occupied/busy at the moment."
- "I'm afraid I won't be able to help right now as I have some pressing matters to attend to."
- "Thank you for reaching out, but I'm currently tied up with other commitments."
- "I appreciate your request, but I'm unable to assist at this time as I have prior engagements."
- "I'm really sorry, but I have a lot on my plate right now and can't take on anything else."
Remember to use a pleasant and respectful tone when delivering your message to ensure the other person understands that you're unable to attend to their request at the moment.