Recently there has been increased debate over if a budget surplus should go towards lower taxes or increased spending on social

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问题 Recently there has been increased debate over if a budget surplus should go towards lower taxes or increased spending on social programs.

选项 A、over if a budget surplus should go towards lower taxes or increased spending
B、over whether a budget surplus should go towards lowering taxes or increasing spending
C、about a budget surplus going towards lower taxes or increasing spending
D、about if lower taxes should come from budget surplus or spending increases
E、concerning a budget surplus and its going towards lower taxes or increased spending

答案B

解析 划线句意:预算余额是应该用于降低税收或是增加在公益性项目上的支出。根据GMAT公理,if不能引导名词性从句,因而A错,A中另一错误是lower taxes和increasedspending词组强调状态,而题意强调动作:降低税收或增加支出;D用if是错的,且if从句中意思也大大改变;C、E中介词towards后的词组仍未能体现动作化名词的要求,且它们强调的核心词与原句核心词相差甚远;B纠正了A中的两个错误:whether替换了if,towards之后用动名词短语作介词宾语替换了名词短语,清楚准确地表达了原句意思。
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