The correct choice is B) Your brilliant excuses almost make up for your tardiness.
Here's the reasoning:
- "Excuses" is plural, so it should agree with the plural verb "make."
- Option A uses "makes," which is incorrect because "excuses" (plural) should use "make."
- Option C uses "makes," which is also incorrect for the same reason.
- Option D uses "has made up," which is not appropriate in this context as it changes the tense incorrectly.
Therefore, B is the only grammatically correct option.