英語高手來,解決一道題

題目：

英語高手來,解決一道題
44. The atmosphere is as much a part of the earth as _____ its soils and the water of its lakes, rivers and oceans.
A) are B) is C) do D) has
選A,WHY?

解答：

應該聽過就近原則吧...
as much a part of the earth 單三所以選A