I can’t create an Apple ID. Please help me.

This document explains how to create a new Apple ID (create an Apple Account) --> How to create a new Apple ID - Apple Support

If you see a 'Could Not Create Apple ID' or 'Could Not Set Up iCloud' message, read this article --> If you see a Could Not Create Apple ID or Could Not Set Up iCloud message - Apple Support

What is happening when you're trying to create an apple id? If you get the message that the maximum number of free ID's is created on this device try and create your Apple ID on a different place, for example on the web.

1. Go to appleid.apple.com and click Create Your Apple ID.
2. Follow the onscreen steps to provide an email address, create a strong password, and set your device region. The email address that you provide will be your new Apple ID.*
3. Enter a phone number that you can always access.
4. Check the boxes to subscribe to Apple Updates if you'd like. This keeps you up to date on the latest news, software, products, and services from Apple.
5. Click Continue.
6. Follow the onscreen steps to verify your email address and phone number. 

After you verify your email address, you can use your new Apple ID to sign in to the iTunes Store and other Apple services such as iCloud.

See this link for further reference

How to create a new Apple ID - Apple Support