The stage directions [His voice trailing off in the distance} suggests

a
the end of the act or scene.
b
that Matthew is uninterested in Anne's comments.
c
Anne is being childish in her questioning.
d
the characters are now starting another conversation.

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Answer:

d

the characters are now starting another conversation.

Explanation:

As usually when someone starts to trail of in thought or even talking out loud, they commonly start to talk about something new