A. They do not play.
B. They are not playing.
C. They have not played.
D. They will not play.
Answer: They do not play.
A. They do not play.
B. They are not playing.
C. They have not played.
D. They will not play.
Answer: They do not play.
Additional Information: In the simple present tense, the negative form is 'They do not play.'