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Neither and either always take singular verbs when acting as the
subject of a sentence.
Here, neither is the subject and behaves like a singular noun. It requires the singular verb is.
In this example, Either (or Either one) is the subject and behaves like a singular noun. It requires the singular verb is.
This rule does not apply to the correlative pairs Either…or and Neither…nor, which are discussed in the next section.
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A. 
