In the following questions, the sentences have been given in Active / Passive Voice. From the given alternatives, choose the one which best expresses the given sentence in Passive / Active Voice.

I cannot accept your offer.

A. Your offer cannot be accepted by me.

B. I cannot be accepted by your offer.

C. The offer cannot be accepted by me.

D. Your offer cannot be accepted.

Please do not use chat terms. Example: avoid using "grt" instead of "great".