smart & polite: 거절

Summary: 거절과 관련된 중급 표현들입니다1.I'm sorry but I can't right now.  Can I take a rain check?2.I'm sorry but I need to turn you down on your offer. 3.I'm sorry but I cannot be a part of this.4.I wish I could, but as a rule, I don't lend money to friends5.Great idea but that's not what I'm looking for.6.I'm sorry but I can't help you. It's out of my hands.7.I apologize but I cannot commit to this project at this time.8.I'm going to pass on this.  9.I'm sorry, but I have something urgent to attend to.10.I'm sorry, but things are going in a different direction.