But 16 that Christmas is just a few weeks away, 17 is a gift idea.
答案：(B) here
【句型】Here is/are... 倒裝句型，表示「這裡有一個禮物點子」；it／that 不構成這種倒裝句用法，where 是疑問詞不合此處的直述句。
本題大考中心未公布逐題答對率，以下不談數據，只談觀念。
看到空格後面是 is a gift idea，腦中先跳出來的多半是 It is 或 That is，因為這兩個是課本裡出現最多次的開頭。文法上它們確實都成句，所以這一格不能只看文法，要問這一句在整段裡的任務是什麼。
先看上下文的節奏：前一句才剛說「既然聖誕節快到了」，讀的人正等著看那個點子是什麼；下一句馬上開始介紹那些科技小玩意。所以這一句的任務是把一樣新東西端出來、放到台面上。英文做這件事有一個現成的說法：Here is／Here are ...，把 here 擺到句首、主詞挪到後面，重點就落在後面那個新登場的東西上。掛鉤是國中就會的 Here comes the bus!（公車來了！）與 Here you are.（東西給你。），都是同一個把新事物推到眼前的用法。填進去讀一次：Here is a gift idea.（這裡有個送禮的點子。）語氣正好接得上前一句。
It：文法上成立，但 it 一定要指得到前面提過的某樣東西，而前一句講的是聖誕節快到了，不是某個點子，it 指不到東西。That：同樣需要一個前面剛提過的所指，這裡沒有。where：疑問詞，本句是直述句不是問句，前面也沒有名詞讓它去補充說明。
Here is／Here are …（這裡有……）、Here comes …（……來了）、Here you are.（東西給你）、There is／There are …（有……）、at times（有時候）、a gift idea（送禮的點子）。
At times, it seems like there are not many things that we can give a student who has everything. But 16 that Christmas is just a few weeks away, 17 is a gift idea. Those who have an inclination for crazy technological advances aren't hard 18. One simple way is a few new items that might 19 life more enjoyable. They don't look too revolutionary, but you'd be surprised 20 they are capable of. The following is one of the items.
21 a student who is never on time, there is the new Projection Alarm Clock. Many ordinary clocks are hard to read early in the morning, deceiving students of the correct time, 22 causing them to be late for school. Through a projector, this attractive radio-alarm-clock is able to display the time onto a wall, ceiling, or anywhere 23. The benefits include an easier visibility of the time, and an alarm that gets increasingly louder 24 turned off. It won't magically transport a student to school on time every day, but it just might make 25 a little easier.