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C

解析试题分析:句意:这个项目本来是可以在上个月完成,但是不幸的是,因为财政问题,它不得不被延期。从but unfortunately it had to be prolonged because of the financial problem.可知这是对过去的虚拟,用could have done表示“本可以做却没有做”,所以选C.
考点:考查情态动词和虚拟语气

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