I cannot accept your offer.

Your offer cannot be accepted by me.
I cannot be accepted by your offer.
The offer cannot be accepted by me.
Your offer cannot be accepted.

The correct answer is D. Your offer cannot be accepted.

A. Your offer cannot be accepted by me. This is incorrect because the subject of the sentence is “I”, not “your offer”.

B. I cannot be accepted by your offer. This is incorrect because the verb “to be accepted” requires a direct object, which is missing in this sentence.

C. The offer cannot be accepted by me. This is incorrect because the subject of the sentence is “I”, not “the offer”.

D. Your offer cannot be accepted. This is the correct answer because it is grammatically correct and it accurately reflects the meaning of the original sentence.

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