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：根据句子的意思，谓语动词应与主语the sales保持一致，用复数形式。She has set a new record为本题选择完成时态提供了信息，故选A。