A、  B、  C、  B题目不是问句，而是表达自己的想法，因此恰当的回应才是正确答案。表示同意的(B)是正确答案。(A)用了题中的late，(B)用了与shipment相关的shipping，都是与题目不符的回答。

Can I leave a message for him?
(A) He should be back by Saturday.
(B) Certainly, I’ll pass it on.
(C) He had to leave in a hurry.

If the shipment arrives late, I think we should take the rest of the day off.
(A) Yes, I worked very late yesterday.
(B) That sounds like a better idea.
(C) Shipping costs are getting high.