Active-to-passive voice (modal negative): Convert the sentence to a passive that preserves the modal and agent. Source sentence: I cannot accept your offer. Instruction: Choose the grammatically correct passive-voice option.

Given data

• Modal: cannot.
• Active: I cannot accept your offer.

Concept / Approach
Passive with modal: modal + be + past participle. The original object becomes the subject; include the by-agent when required.

Step-by-step transformation
Object → subject: your offer → Your offerModal passive: cannot be acceptedAgent: by me (retained to mirror the active sentence)Final passive: Your offer cannot be accepted by me.

Option check
A: Correct and complete passive with agent. ✅B: Nonsensical role reversal. ❌C: Article change the offer may be acceptable, but the given key keeps your offer; A is best. ❌D: Omits the agent; grammatically fine but loses information present in the active. ❌

Final Answer
Your offer cannot be accepted by me.