B: The accountant said we can carry them ______ to next year's budget because delivery won't happen until January.
https://wordwall.net/resource/27873049/english/present-simple-continuous-past-simple
The structure ‘have + past participle’ is called a perfect infinitive. Perfect infinitives can have the same kind of meaning as perfect or past tenses.
Unreal past situations
The perfect infinitive is often used after verbs like mean, be, would like etc., to talk about unreal past situations.
After modals
The perfect infinitive is also used after the modal verbs could, might, ought, should, would and needn’t to refer to unreal situations.
Notes
Note that the structure modal verb + perfect infinitive does not always refer to unreal past conditions. It can also be used to express certainty or possibility.
The structure ‘have + past participle’ is called a perfect infinitive. Perfect infinitives can have the same kind of meaning as perfect or past tenses.
Unreal past situations
The perfect infinitive is often used after verbs like mean, be, would like etc., to talk about unreal past situations.
After modals
The perfect infinitive is also used after the modal verbs could, might, ought, should, would and needn’t to refer to unreal situations.
Notes
Note that the structure modal verb + perfect infinitive does not always refer to unreal past conditions. It can also be used to express certainty or possibility.
https://test-english.com/listening/a2/checking-into-a-hotel-a2-english-listening-test/