The budget for education reflects the administration's demand that the money is controlled by local school districts, but it can only be spent on teachers, not on books, computers, or other materials or activities.

(A) the money is controlled by local school districts, but it can only be spent

(B) the money be controlled by local school districts, but it allows them to spend the money only

(C) the money is to be controlled by local school districts, but allowing it only to be spent

(D) local school districts are in control of the money, but it allows them to spend the money only

(E) local school districts are to be in control of the money, but it can only spend it

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我选A，答案选B，考点是虚拟语气我知道，但是them不是指代不清吗？