Question

they are playing change into Present perfect tense

Answer 1

They have played. Very easy

Answer 2

Heya !!!

This is your answer.

Given Sentence :-
They are playing.

Its in present continuous tense.

we have to convert this sentence into Present Perfect tense...

Structure of present perfect is ..
Sub + has/have + V3.

So, correct answer is..
They have played.

Thanks,, 

Hope This Helps