Correct option is D
Active Voice: In Active voice the subject is the one doing the action.
Passive Voice: In Passive voice the subject is the recipient of the action.
To convert active voice into passive voice the object becomes the subject and the subject becomes the object.
In Present Perfect Tense as given in the question the structure for changing a sentence from active to passive and vice versa is:
Subject + has/have+ v3+ object. (Active voice)
Object+ has/have+ been+ V3+ by + subject. (Passive voice)
Many times, we notice that who has completed the work is not mentioned in active voice or is ambiguous i.e. one, someone, people, they, circumstance, and so on is used as a subject depending on the situation.
When we change the active voice into the passive voice, we can omit the subject and there is no particular rule to selecting the subject.