"He takes the best care of his parents " make it positive.

"He takes the best care of his parents " make it positive- He has taken best care of his Parents

Explanation:

A positive sentence (PS) is that which  tells you that something is so.

For Example: Parmit is running,Everyone is in the garden,It is very cloudy,the fridge is empty.

A Negative sentence is  that sentence which tells you something is not so is called a negative sentence (NS).

IA negative sentence contains a negative words like not, never, no, no one, nobody, none, or a negative verb like isn’t or can’t or won’t.

For Example:He is not walking,We should never tell lies,There is no one in the house,the fridge is not empty

So ,we can rewrite the sentence as "He takes the best care of his parents " as -"He has taken best care of his Parents"

often a noun phrase is just a noun or a pronoun:

people like to have money.

i am tired.

it is getting late.

there is no passage.