grammar - Usage of 'Could' and 'Would' in non-past tense sentense

Could someone explain me why we should use "Could"and "Would" in this sentence? can we use "Can" and "Will" instead?

"Is this report something that your team could handle for me? Please review the attached and let me know. I can’t imagine it would take more than 10 minutes a week".

Thanks

santhosha

Answer

The conditional tense is being used as a form of politeness. By expressing a modicum of doubt about the outcome, the respondent is offered the opportunity to refuse politely.

"Is this report something that your team can handle for me?"

"Nope, we're too busy."

versus

"Is this report something that your team could handle for me?"

"We would help you but unfortunately the team is very busy.