A. The money is taken from the customer by the accountant.
B. The money was taken from the customer by the accountant.
C. The customer was taken the money by the accountant.
D. The money had been taken from the customer by the accountant.
Given sentence is in Past simple tense and it is in active voice, we need to change it into passive voice.
Rule :
Subject + (was / were) + V3 + Optional Agents.
