Correct option is B
The correct passive form uses “has been” with the singular subject "work." Explanation of options: • (a) ✘ “Have” is incorrect for singular noun “work.” • (b) ✔ Correct structure: [has/have] + been + past participle. • (c) ✘ “Will be” indicates future, not present perfect. • (d) ✘ Adds negation, changing the meaning.