The correct option is A that he got busy at work
A noun clause is a dependent clause that functions as a noun. It usually
begins with what, whatever, whom, that and other such relative
pronouns. A noun clause can act as a subject, object, predicate
nominative or object of a preposition, in a sentence.
Option B is
correct as it is a that-clause that functions as a subject complement,
where "Yash's excuse" is the subject. The noun clause has a subject "he"
and a verb "got busy".
Option A is incorrect because it is not a noun clause, it is a phrase. (A phrase lacks a subject or a verb, or both of them.)
Similarly, option C is incorrect because it is a phrase.
Option D is incorrect because the answer lies in B.