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Select the most suitable form of the verb:
A: Look somebody _____(Spill) coffee on the carpet.
B: Well, it ____(be/not) me. I____(do/not) it.
(A) has spilled; wasn’t; didn’t done
(B) had spilled; wasn’t; hadn’t done
(c) has spilled; wasn’t; didn’t do
(D) has spilled; wasn’t; haven’t done

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Answer
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Hint: If we look at the statement A, here the action is just completed so we are still talking in the present time. In these types of cases we prefer to present perfect continuous tense. The present perfect is a tense of the verb used to indicate that an event has taken place once or several times before now. The present perfect is most commonly used to speak of events or changes that have happened, although there are also other less common applications.

Complete step by step answer:
Sentence A points to action that has just taken place. The 'Look!' reason the tone of surprise at the action is conveyed, suggesting that the 'coffee being spilled' action has just occurred. Therefore,' has spilled' is most appropriate: it is in perfect present tense and states an event that has just ended. This keeps option B behind, which is why it is the wrong option.
Option A: 'Didn't finish' is not the right type. 'Did' means 'an action carried out in the past' already. Therefore, every base verb such as 'do, eat, drink, drive, talk, etc.' is preceded by it. Since this form of the verb is wrong, option A is wrong.
Option B:' Had spilled' is the perfect tense of the past. It states an action that was done in the past before the beginning of another action in the past. Here, the verb form is meaningless.
Option D:' Have not done it' is in the perfect tense of the present. This specifies an action which has just been completed. The phrase, however, is declarative and asserts the facts. The sentence is therefore in the simple present tense and the perfect present will not be used here.

So, the correct answer is “Option C”.

Note:
To answer such questions, we must not only know the rules for the use of all tenses, but also know which tense is used under which conditions. The situation that statement A depicts in the above question points to the present perfect tense.