She has set a new record that is the sales of her latest book 50 million.A. have reached

问题补充：

She has set a new record, that is, the sales of her latest book 50 million.

A. have reached

B. has reached

C. are reaching

D. had reached

答案：

(答案→)A. have reached

B. has reached

C. are reaching

D. had reached

解析：the sales 是句子的主语。故谓语应用复数形式，有题意“创了一个新纪录”知事情已完成。