大全的一题

1.        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

(E) the proposal’s merits are, taxing

答案是A..偶选了E,考虑到后面应该有个are, 请nn解释一下，为什么可以省略？