From the given alternatives, choose the one which best expresses the sentence in Active/Passive voice.
I cannot accept your opinion.

Your opinion cannot be accepted by me.

The correct answer is Your opinion cannot be accepted by me.

The original sentence is in active voice, with the subject "I" and the verb "cannot accept". To change it to passive voice, we make the object of the active sentence, "your opinion", the subject of the passive sentence. The verb "cannot accept" becomes "be accepted", and we add the auxiliary verb "is" to form the passive voice sentence "Your opinion cannot be accepted by me".

The other options are incorrect.

• I cannot be accepted by your opinion is in active voice, but the subject and verb are switched around.
• The opinion cannot be accepted by me is also in active voice, but it changes the meaning of the sentence. The original sentence means that I do not agree with your opinion, but the passive voice sentence means that I cannot understand your opinion.
• Your opinion cannot be accepted is in passive voice, but it does not have a subject. A passive voice sentence must have a subject, even if it is implied. In this case, the implied subject is "I". However, the sentence still means that I do not agree with your opinion, which is not the same as the original sentence.