Divertido. mi amigo es usted eres tu amigo tengo ella tiene

The answer is "Capullo"

The correct answer is "Mi amigo es divertido".

Explanation:

"Mi amigo es divertido" means "my friend is funny". This is a sentence in Simple Present tense.

"Mi amigo es..." is the only correct option since the others do not make sense.

"Usted eres" is completely wrong by itself: "Usted" is the formal version of "You". When speaking formally, you should use "Usted es". If you intend to speak more casually and informally, you have to use "Tú eres" for the same purpose.

"Tu amigo tengo" is also very incorrect. To say "your friend has..." in Spanish, the appropriate conjugation is "tiene", not "tengo". "Tengo" is used only with the pronoun "Yo" ("I").

"Ella tiene" is not incorrect, as it translates to "She has", but in the context of the sentence it doesn't make sense.