Can an attack of opportunity be made against a net if the restrained creature is being moved?

A creature, other than the one restrained by the net, can make an attack against the net (AC 10) which by dealing at least 5 slashing damage will free the restrained creature.

If a player restrained by a net – who is adjacent to another player – is grappled by some creature and carried away, could the adjacent player make an attack of opportunity against the net, thus ending the restrained condition?