When we're reporting a speech, we're narrating things that happened
or were said in the past. So, the speech will go one tense back.
In
reported speech, we add a reporting verb (usually 'said'), the subject
changes in narration ('he', 'she' or 'they') and the related words also
change.
Option D: For reporting Amit's speech, 'we'
changes to 'they'. 'Will be going' is in the future continuous, it changes to 'would be going', 'would' is the past of 'will', 'tomorrow' changes to 'the following day'.
So, the corrected reported speech for the sentence "We will be going to see it tomorrow" is:
'Amit said that they would be going to see it the following day.'
The
word 'sorry' directly addresses the listener and the word
'apologetically' is the indirect format, by describing the manner in
which the person spoke.
Hence option D is correct.
Option A: Other than the subject 'they', the verb 'are going' and adverb 'tomorrow' has not been changed.
Option B: The past form of 'will be going' is not 'were going', and 'tomorrow' has not been changed here.
Option C: Similarly, 'were going' is not the correct past form of 'will be going'.
Hence these options A, B and C are incorrect.