He is so dull that –

He can understand anything.

He could understand anything.

He can not understand anything.

He could not understand anything.

Explanation:

Correct Answer is: He can not understand anything.
So …… that
– It expresses a cause and effect.

Grammar:
So + adjective/adverb + that

Example:
He is so dull that he can not understand anything.
I was so sleepy that I couldn`t keep my eyes open.

যেহেতু এটা cause & effect প্রকাশ করে, তাই সম্পূর্ণ বাক্যে একই tense হবে।
প্রশ্নোক্ত বাক্যের প্রথম অংশে present tense থাকায় পরের অংশেও present tense হবে।

তাই সঠিক উত্তর হবে – He can not understand anything.

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