[問題] So many as/as many as

[sisco]

92. Never before had taxpayers confronted so many changes at once as they had in the Tax Reform Act of 1986.
(A)so many changes at once as they had in
(B)at once as many changes as
(C)at once as many changes that there were with
(D)as many changes at once as they confronted in
(E)so many changes at once that confronted them in
ANS:D
請教

So many as 用於否定句
As many as 用於肯定句 對嗎

但 Never 不是也有否定的意思嗎

急問

[davidlee0222]

是not so many as 慣用
前必須有否定語氣
as many as慣用
正反語氣皆可
A時態錯
E so many..that非慣用
BC句意謬誤