Imagine a situation:
Your friend has invited you to dinner to celebrate his promotion. Of course, you agree. You're supposed to meet him tonight at 8. You finish work at 6 so you'll have plenty of time to go home and change for the occasion. But then at 5 you remember that you have an important benefit at work which you can't miss. Yeah, you've double booked. Your hands are tied, you have to text your friend and tell him that you can't come because of a work event.
Which phrase with the verb make would you use?