补充250-151，203： less than，fewer than在句中的成分和词性？

151.
                With total sales of less than three hundred thousand dollars and fewer new subscribers than last year, the New England Theatre Company is in danger of losing its building.

(A) of less than three hundred thousand dollars and fewer

(B) lower than three hundred thousand dollars and less

(C) lesser than three hundred thousand dollars and fewer

(D) fewer than three hundred thousand dollars and less（A）

(E) of fewer than three hundred thousand dollars and of fewer

答案没有问题，想请教各位：With total sales of less than three hundred thousand dollars ,less 是什么词性？less than又是句中的什么成分？

less than three hundred thousand dollars是作为名词词组修饰 total sales？

less 是什么词性--名词还是形容词？

less 做什么成分--代词还是做定语修饰？