Matthew 11:31-32: The Unpardonable Sin

Here is a table outlining various views concerning the unpardonable sin in Matthew 11:31-32.
 

The Unpardonable Sin: Three Questions
What is it?	Why is it unpardonable?	Can it be committed today?
Rejection of the work of the Spirit through Christ and attributing it to Beelzebub	Rejecting the work of the Spirit through Christ is equivalent to rejecting Christ	Yes by rejecting the person of Christ
Rejecting Jesus’ by attributing his Spirit-empowered exorcisms to Satan	Rejecting the work of the Spirit entails rejecting His work in the human heart	Yes by continuing in unbelief
Rejecting God the Father by rejecting His work in the Son by the Spirit		No, the unpardonable sin requires seeing Christ perform miracles through the Spirit and attributing those miracles to Satan