Reported speech
I am exhausted...
Answer in the past simple
He/She said that he/she was exhausted
We should help Tom
She/He said that we should help Tom
(She) I am studying...
Answer in past continuous tense
She told me that she was tired
(He) I loved the concert...
Answer using the past perfect
He told me that he had loved the concert.
(She) I have never been to Rome...
Answer using the past perfect.
She said that she had never been to Rome.
(She) I may arrive late...
She told me that she might arrive late