GMAT大全语法527

GMAT大全语法527     

Never before had taxpayers confronted so many
changes at once as they had in the Tax Reform Act of 1986.

(A) so many changes at once as they
had in

(B) at once as many changes as

(C) at once as many changes that
there were with

(D) as many changes at once as they
confronted in（D）

(E) so many changes at once that
confronted them in

在此我选A, Why D?   "Never before had taxpayers confronted"  对应的说，"as" 后面补出过去完成时的“had"即可.

Please help! Thank you very much.

firstly: "so many as "is not idiom." as many as "and "not so many as "are idioms

secondly:verb is  confront, not have.

SO as 和 as as 都可以用在否定句中，  这题靠时态判断，  是过去完成和过去比