Aburrida is an adjective, it also gives you the information that the subject is a "girl" and that she's bored, so you will need to use the verb "is" which is "ser" in Spanish.
Mi amiga es aburrida. This means: my friend is boring. Of all the options "mi amiga es" is the only correct. "Él tiene aburrida" is grammatically incorrect and also "él" refers to a masculine adjective but aburrida is female. In Spanish adjectives have gender. "Usted eres aburrida" is grammatically incorrect as usted should be followed by "es" instead of "eres". "Ella tiene aburrida" is incorrect because aburrida is an adjective that describes a person, so "tiene" which means "has" makes no sense.
