“I don’t have time to help you because I’m working on a crucial report that’s due in two hours.” The first response prompts the requestor to wonder whether your refusal to help is a personal rejection. That can lead to a confrontation, which helps neither party. The second response eliminates rejection as a possibility. Instead, it justifies your decision as reasoned and practical. The requestor may dislike your decision, but will be more likely to accept it at face value.