Bill hasn’t finished his work, but we ____:

This question tests the correct use of auxiliary verbs in a contrasting statement. The first clause uses "hasn't finished" (present perfect), so the contrasting clause should also use a present perfect auxiliary verb. The subject "we" requires "have."

• have (Correct): "We have" correctly completes the sentence, maintaining the present perfect tense and agreeing with the plural subject "we." It implies "we have finished our work."
• has (False): "Has" is used with singular subjects (he, she, it), not with "we."
• did (False): "Did" is the auxiliary verb for the simple past tense, which doesn't match the present perfect tense of the first clause.
• haven’t too (False): This is grammatically incorrect. "Haven't" would imply "we haven't finished," which contradicts the "but" conjunction suggesting a contrast.