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his advertisement income this year is about $36 million,over

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his advertisement income this year is about $36 million,over three times ____of last year.
A.that B.what C.those D.ones
答案选的A,理由是income不可数,所以用that.
但是我还是不明白为什么… 谁来给我讲明白点?
基数词+times+that/those of+时间或事物
表示“是……的多少倍”
若前面比较的东西,也就是主句主语是单数,就用that,是复数就用those
The new students this year is 2 times those of last year.今年的新生人数是去年(新生人数)的2倍.