Matching: -The Only Issue Left to Decide, I'm Afraid, Is That

Matching:
-The only issue left to decide, I'm afraid, is that of

A) which assets are to be included in the offer.
B) who is to be appointed as liquidator of the company.
C) of whom it is often said that what he doesn't know about corporate tax hasn't been dreamed up by the tax office yet.
D) which made an unsuccessful bid for Tri-Brands last year.