Hello !
1. He is playing football
→ Football is played by him.
2. He has completed his homework.
→ His homework was completed by him.
3. I am eating my dinner.
→ My dinner was eaten by me.
4. The postman delivers letters.
→ <em>The letters were delivred by the postman.</em>
5. My mother teaches me English.
→<em> English was taught to me by my mother.</em>
<em>× × i hope i helped you ! × ×</em>
I think the answer you are looking for might be B. Actually I don´t see how it could be D. I´m sure it´s B.
"The laughing boy in the boat likes sailing."