Convert into Passive Voice;''I cannot accept your offer."

Explanation

The correct answer is Option A: 'Your offer cannot be accepted by me.' This conversion maintains the meaning of the original active voice sentence, 'I cannot accept your offer,' by making 'your offer' the subject of the passive sentence. The verb phrase 'cannot be accepted' correctly uses the passive voice, and 'by me' specifies the agent.Option B is incorrect because it changes the meaning, implying that 'I' is being accepted, which is not the case in the original sentence.Option C, while similar in construction, uses 'The offer' instead of 'Your offer,' which alters the original intent slightly.Option D removes the agent entirely, losing the specific information about who cannot accept the offer, which is essential for accurately conveying the original sentence's meaning.