[求助]大全-52 or sec12-26,agreement ?

26. According to some analysts, whatever its merits, the proposal to tax away all capital gains on short-term investments would, if enacted, have a disastrous effect on Wall Street trading and employment.

(A) its merits, the proposal to tax

(B) its merits may be, the proposal of taxing

(C) its merits as a proposal, taxing

(D) the proposal’s merits, to tax（A）

(E) the proposal’s merits are, taxing

请问，明明在前面说了是its，也就是proposal,为什么后面的动词用的是复数形式的have 而不是has 呢？

请求大家指点

多谢luoluo1338