'Linking verbs agree with the subject, not the predicate noun/compliment.'
***** NOT A TEACHER *****
Yes, Mr. Wai, that is, indeed, the rule.
I think, however, that -- as a teacher has stated in this thread -- many (most?) Americans would, indeed, say "
All (that) I hear right now
are excuses."
Nevertheless, the traditional rule does call for the singular with the word "all."
That is to say, "The one
thing that I hear right now
is excuses."
Here are three "incorrect" sentences taken from a book written some years ago by a very "strict" author. (The fact that he found these "incorrect" sentences is "proof" that native speakers often break the rule.)
1. "All that came to him were voices." (Use "was.")
2. "All you need are a cup of molasses, 2 teaspoons of vinegar, 3/4 cup of sugar." (Use "is.")
3. "All we need are a few suits of armor hanging over the line to dry." ((Use "is.")
*****
I thought that some students would like this information.
Of course, students want to learn
current and
natural-sounding English, so they should follow the advice of the teachers here. I will keep my choice to myself.
Source: Wilson Follett,
Modern American Usage (1980 edition), page 233.