12．He and his wife are of the same ________,they both want t

12．He and his wife are of the same ________,they both want their son to go to college.
A．soul
B．spirit
C．hand out
D．work out
请说明为什么

两个语法点：一是be of the same,（解释在下面）二是work out,指做出决定.可以用排除法,soul约等于spirit,hand out等于分发.
1."(be)+of+名词"结构中的名词是抽象名词时,相当于其中名词所对应的形容词的意思,说明被修饰词具有某种特征或属性.常用的名词有use/importance/help/value/interest/quality/service/benefit/necessity等.如:
I don't want to hear what you are saying.It is of no interest to me.我不想听你说,我对此不感兴趣.(of no interest=not interesting)
Doing morning exercises will be of benefit to your health.做早操对你的健康有利.
Coal is of great importance to the development of industry.煤对工业发展是相当重要的.(of great importance=very important)
2."(be)+of +名词"结构中的名词表种类、数量、度量等时,表示不同的人或物的共同特征,此时名词前通常带有冠词.常用的名词有size/kind/type/price/height/depth/width/length/weight/age/shape/colour等.如:
We are of the same age.我们同岁.
The twin sisters are of a size and the skirt fits each of them exactly.双胞胎姐妹的身材一样,这件裙子两个人穿都非常合适.
Machines are of different types and sizes.机器有不同的型号和规格.
3."(be)+of+名词"结构可以表示主语的根源关系,此时的名词多是表示亲属、血统、种族、国籍及出处的名词,常用的名词有family/blood/race/origin等.如:
We are of the same blood.我们是同一家族.
They are of noble race.他们出身名门.
二、所作的成分
1.作表语.如:
Don't throw anything that may be of use.不要把任何有用的东西扔掉.(=Don't throw anything that may be useful.)
Flowers are of many colours.花的颜色很多.
注意:of high quality在所给课文句子(New Zealand wine is of high quality and is sold all over the world.)中也作表语.句意是:新西兰葡萄酒质量很高,行销全世界.
2.作定语.如:
Your sister is a girl of wisdom.你妹妹是一位有智慧的女孩.(=Your sister is a wise girl.)
We don't think there is anything of interest in your pictures.我们认为你的画并没有什么有趣的地方.(=We don't think there is anything interesting in your pictures.)
3.宾语补足语.如:
He found himself of absolutely contradictory points of view.他发现自己处于完全矛盾的观点之中.
综上所述,"(be)+of+名词"相当于形容词,在句中可以作表语、定语或宾语补足语.