A is grammatically wrong. B and D are both grammatically correct, but are not necessarily what we would say in real life. Note that B and C have opposite meanings. D (while technically wrong as an answer to the question as worded) is the structure that we’d normally use in real life — it answers the question “Would you like to join me for dinner?” Note that the wording of the original question in the question is a bit unnatural. If you’d like to provide some more context, I’d be happy to comment further about the value of this so-called exercise.

easy peasy lemon squeezy simple simple answer is C C C C C C C C

C

Personally, I’d say, “Yes, I’d love to!,” or, “Sorry, but I can’t tonight,” or “I’d love to, but I already have other plans.” Just saying, “No, I can’t” sounds a bit abrupt.

B, C, D