regret + gerund for present

[bilusz]

Is it acceptable to paraphrase the following sentence:
"I can't take this job, which is a pity" by means of the verb "to regret" in one of the following ways:
1 - I regret not being able to accept this job
2 - I regret not to be able to accept this job ?
Which one is correct?
bilusz

 

[susiedqq]

1 - I regret not being able to accept this job
is correct.

Also
I regret having to turn down this job.