The correct option is
A A world record has been created by M.S. Dhoni.
A sentence is in the active voice when the subject performs an action.
A sentence is said to be in the passive voice when the subject receives an action.
The
given sentence is in the active voice. If this sentence is changed to passive voice, then the subject is also changed, in order to retain the meaning of the sentence.
So,
'Subject (M.S. Dhoni) + verb (has created) + object (a world record)' changes to:
'New subject (a world record) + verb (has been created) + by + new object (M.S. Dhoni)'
The
passive form of 'has created' in the present perfect tense is 'has been created'.
This can be seen in option A, hence it's the right answer.
Option B: The verb form 'has created' is still in active form whereas it must be changed to passive 'has been created'.
Option C: The verb 'is' is in simple present tense whereas the given sentence expresses the present perfect tense.
Option
D: Similarly, the verb form 'is being created' expresses the present continuous tense and is different from the tense of the sentence.
Hence options B, C and D are incorrect.