Re: This / These (1) These are pencils.
(subject: pronoun functioning as a noun = substantive noun phrase) These things are pencils.
(subject: pronoun+noun = noun phrase; true subject: things. 'These' is not the true subject. It functions as modification.)
(2)
EX: Her earnings for this year are taxable.
EX: His earning for this year is taxable. (Odd. He earned a penny/a dollar?) |