I thought I had it figured out but then I got confused again. When sending an e-mail in response to a job posting, if the e-mail has attached to it a single copy of your cover letter and single copy of your resume should the body read:
Attached is my cover letter and resume.
Attached are my cover letter and resume.
I google searched the issue and found the following on grammarbook.com
Example: The list of items is/are on the desk. If you know that list is the subject, then you will choose is for the verb.
My confusion is the identification of the subject. Is the subject of a sentence determined given the events surrounding it? For example common sense dictates the person listening cares more about the list and not his desk. How does one identify the subject in a sentence?