103. They said, "We have finished." → They said that they ___ finished. a) have b) had c) were d) would have

Перевод задания: Они сказали: «Мы закончили». → Они сказали, что закончили.

Present Perfect в косвенной речи обычно переходит в Past Perfect: have finished → had finished.

Ответ: b) had.