[求助]语法大全987 -48

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（A）

(E) the proposal’s merits are, taxing

D. whatever the proposal's merits 是插入语，主句主语是 to tax away ， 这样二者没有联系了。

更多的解释见 section 12 - 26.

http://forum.chasedream.com/dispbbs.asp?boardID=23&ID=16735