An offer ends when the first of the following happens—
(a) the eligible person refuses the offer under section 32U ;
(b) the eligible person gives notice of rescission or revocation of acceptance to the trustee under section 32V ;
(c) the eligible person dies;
(d) the eligible person is no longer an interest holder for the available land;
(e) if the offer includes a condition about when the offer ends—the day the offer ends under the condition.