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英语选择 选什么?4.The manager offered us a lift when he was leaving

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英语选择 选什么?
4.The manager offered us a lift when he was leaving the office,but our work _____,we didn’t accept the offer.
  A.not being finished B.has not been finished C.not having finished D.was not finished
C
解释:
句子可以看成:Walter offered us a lift when he was leaving the office,but we declined the offer.
but 后边是一个完整的句子,根据意思和形式,we declined the offer 已经是完整的了,而“工作没有完成”是我们拒绝的原因.but 是连词,后面只能是一个完整句子,所以our work 使用独立主格结构,即not having been finished
再问: 选A 可以吗?
再答: 应该选B!!!我打错了...
再问: 为什么选B啊, Walter offered us a lift when he was leaving the office,but we declined the offer已经是一个句子了。 所以 but our work _____, 就不应该是个句子呀?