Step 1 (Rule for conversion to passive voice).
Only transitive verbs (verbs that have a direct object) can be changed to passive voice. If a sentence has no object, it cannot be transformed into passive voice.
Step 2 (Check each sentence).
(a) "The chef prepared a delicious meal for the guests." — Object: "a delicious meal" Passive possible.
(b) "The committee will announce the results tomorrow." — Object: "the results" Passive possible.
(c) "She has already completed the assignment." — Object: "the assignment" Passive possible.
(d) "They built a new bridge across the river." — Object: "a new bridge" Passive possible.
Step 3 (Conclusion).
All four sentences are transitive and can be converted into passive voice. If the question intended to include an intransitive example, it is missing here. In standard form, no option is correct} for "cannot be converted".
\[
{\text{All given sentences can be converted; question likely has an error.}}
\]