A. Della was not too poor to buy a gift for Jim.
B. Della was so poor that he could not buy a gift for Jim.
C. Della was so poor that she could not buy a gift for Jim.
D. Della was so poor that she cannot buy a gift for Jim.
Explanation: too.... to যুক্ত Affirmative sentence কে Negative sentence এ রূপান্তর করার নিয়ম:
- too এর স্থলে so এবং to এর স্থলে that হবে, that এর পরের clause টি tense অনুযায়ী cannot/could not দিয়ে গঠন করতে হবে।
- তাই এক্ষেত্রে সঠিক উত্তরটি হচ্ছে: Della was so poor that she could not buy a gift for Jim.
Source: Advanced Learner's English Grammar & Composition by Chowdhury & Hossain.