When is a player considered offside during a game?

A player is considered offside when they are nearer to the opponent's goal line than both the ball and the second last opponent at the moment the ball is played to them. This rule is designed to prevent players from gaining an unfair advantage by positioning themselves closer to the opposing goal without proper positioning.

The nuance of being "nearer to the opponent's goal line" makes it clear that a player must not only be aware of their position relative to the opponent's last two defenders, but also to the ball itself. Being in this position at the moment the ball is played indicates that they may be in a position to unreasonably influence the play, thereby violating the offside rule.

This understanding emphasizes the importance of timing and positioning during gameplay, where players must continuously be aware of their surroundings, including the location of the ball and defenders. Therefore, a player in the described scenario would be penalized for offside, making this option the correct answer.