Step 1: Understanding the Concept:
To convert a sentence from active to passive voice:
1. Identify the object of the active sentence and make it the subject of the passive sentence.
2. Use the correct form of "to be" (in this case, "will be" or "would be").
3. Use the past participle of the main verb ("offer" becomes "offered").
Step 2: Analyzing the Active Sentence:
Active: The government (Subject) + will offer (Verb) + incentives (Direct Object) + to contractors completing high priority projects (Indirect Object).
Step 3: Detailed Reasoning:
In passive voice, we highlight the recipient of the action (the contractors).
- Taking the indirect object ("Contractors completing high priority projects") as the new subject.
- Converting "will offer" to "will be offered." (Note: In some formal contexts or conditional shifts, 'would' is used, as seen in the option; however, the passive structure 'would be offered' remains the standard equivalent for this transform).
- Adding "by the government" to denote the agent.
- Result: "Contractors completing high priority projects would be offered incentives by the government."
Step 4: Final Answer:
Option (C) is the correct passive construction.