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Let’s have a cup of tea, __________?
A) Haven’t we
B) Have we
C) Will we
D) Shall we

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Answer
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Hint: Question tags convert a simple sentence into an interrogatory sentence. Question tags are not common in writing but very common in speaking, when we want the listener to agree with our sentence or statement. For example: Is he? doesn’t he? Isn’t it? and etc.

Complete answer:
Question tags are usually placed at the end of the sentence or the statement. This is a sentence which is added to the declarative sentence. Question tags help in engaging the listener to verify that something has been understood or confirmation of an action.

Option A) Haven’t we - 'Haven't we' is used when the action is already done. For example, 'We have done the work, haven't we?'. So, this option is not applicable here in the blank. Hence, this option is an incorrect answer.
Option B) Have we - 'Have we' is used when the action is not completely done or if one forgets something that is done. For example, 'We haven't done the work, have we?'. So, this option does not have any meaning to the sentence. Hence, this option is an incorrect answer.
Option C) Will we - 'Will we' is used when a person is not sure of an action. For example, 'We won't go the mall, will we?'. Therefore, the use of this option in the blank does not provide any meaning. Hence, this option is an incorrect answer.
Option D) Shall we - 'Shall we' is a polite way of asking for or taking permission. For example, 'Let's sing, shall we?' Also, the meaning of 'let's' is 'let us', 'we' is used as the pronoun here. So, this is the correct answer.

Hence the correct answer is option ‘D’ i.e, 'Let's have a cup of tea, shall we?'

Note: Rules of question tags are:
1) Negative statement – question tags should be positive and if the statement is positive then question tag should be negative.
2) Tense of the question tags is directly connected to the tense of the auxiliary or modal verb of the statement.