The phrase "Why don't you...?" is a suggestion. The response needs to address this suggestion.
Let's analyze the options:
A common and natural response to "Why don't you...?" when declining is "I can't" (due to some reason) or "No, thank you" (polite refusal).
Given the options, "I can't" is the most suitable response, implying a reason for not being able to go sailing.
Answer: a