The correct answer is: B. The money was taken from the customer by the accountant.
The other options are incorrect because they do not accurately reflect the tense of the sentence. Option A, “The money is taken from the customer by the accountant,” is in the present tense, but the sentence is about a past event. Option C, “The customer was taken the money by the accountant,” is in the passive voice, but the sentence is about an active event. Option D, “The money had been taken from the customer by the accountant,” is in the past perfect tense, but the sentence does not require the use of the past perfect.
The sentence “The accountant took the money from the customer” is in the simple past tense. This tense is used to describe events that happened at a specific time in the past. In this case, the event is the accountant taking the money from the customer. The sentence is also in the active voice, which means that the subject of the sentence (the accountant) is performing the action (taking the money).
The other options are incorrect because they do not accurately reflect the tense or voice of the sentence. Option A, “The money is taken from the customer by the accountant,” is in the present tense, but the sentence is about a past event. Option C, “The customer was taken the money by the accountant,” is in the passive voice, but the sentence is about an active event. Option D, “The money had been taken from the customer by the accountant,” is in the past perfect tense, but the sentence does not require the use of the past perfect.