Please consider the following sentences: 1. I want you to know that IT'S the decisions you should make. 2. I want you to know that THEY ARE the decisions you should make.
which one is the more natural?
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This is a matter of usage rather than numerical agreement.
With “it’s the decisions”, the word decisions is used in the abstract. It doesn’t refer to any particular decision.
When you say “they’re the decisions”, the word decisions refers to a specific set of decisions.
So “it’s the decisions you should make” is an exhortation to make decisions, while “they’re the decisions you should make” urges the adoption of a specific set of decisions.
Sentence (1) is wrong. "it" will only be followed by a plural noun in cleft sentences (where emphasis is sought), for example:
Sentence (2) sounds strange because the pronoun "they" is not sufficiently deictic, that is, it does not clearly point to the referent. A plural demonstrative would fit in much better: