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The new policy,is about the tax reduction,is to be carried o

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The new policy,is about the tax reduction,is to be carried out next month.
The new policy,is about the tax reduction,is to be carried out next month.
A.that
B.what
C.it
D.which
ABC怎么错了?
定语从句.
由于从句缺少主语,排除B( what不能只作为引导词)
C不与考虑
A,排除的原因是逗号后面是非限定性定语从句,不用that.