I think it depends on what you wish to say. (l) She said (that if she HAD time) she WOULD LIKE to visit. = present/future unreal (the chances of her visiting you are very low).
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AnonymousTell and say are tricky.
she told she would have liked to come and see us.
Anonymousshe told she would have liked to come and see us.1. Capitalize the first word of a sentence.